VCONST22100 - Zero-rating the development of residential caravan parks: what is a 'permanent park for residential caravans'?
鈥楶ermanent park for residential caravans鈥� isn鈥檛 defined, although Note 19 to Group 5 restricts the meaning of 鈥榬esidential caravan鈥�.
The term 鈥榩ermanent park for residential caravans鈥� envisages a site where people live, treating their caravans as dwellings. VATLP - VAT Land and Property refers.