What if I make a charge for connecting caravans to main services (electricity, gas, water and sewerage)?
As a park owner you may charge caravan owners to connect their caravans to the mains services available at their pitches. Where the charge is for a first and one-off connection fee it will form part of the consideration for the supply of the caravan. Its liability will follow that of the caravan. You should note that the connection fee does not include general maintenance or provision of the infrastructure which supplies the utilities to the pitch itself. In all other cases connection fees are to be treated as standard-rated.
