VATGPB8625 - Other local authority activities: miscellaneous (A to E): beach huts

Beach huts may be provided under section 232 of the Public Health Act 1936 which states:

‘A local authority may provide huts or other conveniences for bathing on any land belonging to them or under their control, and may make charges for the use thereof.�

The law neither requires local authorities to provide beach huts, nor does it state that if they do they must do so in a particular way. Although section 231 allows local authorities to make byelaws they are regulatory in nature, such as prohibiting anybody from building a beach hut without permission. It does not mean that the operation of beach huts is under a legal regime unique to local authorities.

Consequently provision of beach huts by a local authority is a business activity and standard rated as confirmed by the Tribunal decisions in the cases of H T Shearing (VTD 16723) and Poole Borough Council (VTD 7180).

See also the Land and Property manual (V1-8) (external users can find the guidance at
document).