Finance Bill — New Clause 6 — Extending VAT to Static Holiday Caravans — 18 Apr 2012 at 20:03

The majority of MPs voted in favour of extending VAT to static holiday caravans.

MPs voted to reject the following new clause, which would have been inserted into the Finance Bill[1]:

  • No new Order shall be made under section 30(4) or 31(2) of the Value Added Tax Act 1994 which amends the Act to apply to holiday caravans that are currently zero rated.’.

This clause was an attempt to prevent one of measures announced as part of the budget coming into effect. The 2012 Budget document[2] included a statement saying:

  • VAT will be extended to close loopholes, including by applying it to...
  • static holiday caravans (to bring in line with mobile caravans)

The Government's consultation prior to the budget gave further details[3]:

  • This measure taxes the sale of holiday caravans (mainly static holiday caravans), ensuring that the sale of all holiday caravans is standard-rated, while preserving the zero rate for residential caravans.
  • ...
  • Currently, the sale of a caravan that can legally be towed on UK roads by a typical family car is standard-rated (caravans 7m or less in length and less than 2.55m wide). The sale of larger caravans is zero-rated, even though many are used for holiday purposes.


Debate in Parliament | Source |

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Party Summary

Votes by party, red entries are votes against the majority for that party.

What is Tell? '+1 tell' means that in addition one member of that party was a teller for that division lobby.

What are Boths? An MP can vote both aye and no in the same division. The boths page explains this.

What is Turnout? This is measured against the total membership of the party at the time of the vote.

PartyMajority (No)Minority (Aye)BothTurnout
Alliance0 10100.0%
Con251 (+1 tell) 17087.9%
DUP0 5062.5%
Green0 10100.0%
Lab0 227 (+2 tell)089.1%
LDem36 (+1 tell) 1066.7%
PC0 2066.7%
SDLP0 2066.7%
SNP0 60100.0%
Total:287 262086.1%

Rebel Voters - sorted by party

MPs for which their vote in this division differed from the majority vote of their party. You can see all votes in this division, or every eligible MP who could have voted in this division

Sort by: Name | Constituency | Party | Vote

Peter AldousWaveneyCon (front bench)aye
Douglas CarswellClactonConaye
Christopher ChopeChristchurchCon (front bench)aye
David DavisHaltemprice and HowdenConaye
Nadine DorriesMid BedfordshireCon (front bench)aye
Gordon HendersonSittingbourne and SheppeyCon (front bench)aye
Philip HolloboneKetteringCon (front bench)aye
Stewart JacksonPeterboroughCon (front bench)aye
Anne MainSt AlbansCon (front bench)aye
Anne McIntoshThirsk and MaltonCon (front bench)aye
Andrew PercyBrigg and GooleCon (front bench)aye
Mark PritchardThe WrekinCon (front bench)aye
Mark RecklessRochester and StroodCon (front bench)aye
Graham StuartBeverley and HoldernessCon (front bench)aye
Martin VickersCleethorpesConaye
Craig WhittakerCalder ValleyCon (front bench)aye
John WhittingdaleMaldonCon (front bench)aye
Andrew GeorgeSt IvesLDem (front bench)aye

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