Whilst the recent case of Ross v HMRC concerned self-catering holiday properties rather than a park business, the decision of the First Tier Tax Tribunal gives park owners a useful summary of what HMRC will take into account when reaching their decision as to the availability of BPR for holiday park businesses and the factors that may help or hinder their chances of success.

If you show films, TV shows or sports on your holiday and residential park for the enjoyment of customers, you will require a licence to do so.

We receive many queries from park owners about whether they are classed as business or domestic customers when selecting an energy contract.

We are often asked by holiday park owners whether they need to pay council tax for their staff accommodation.

The resale of electricity and gas is subject to a maximum resale price which is set by Ofgem. Since 1 January 2003 the maximum price at which electricity and gas can be resold is the same price as the reseller was charged by the supplier, including any standing charges.

A written holiday Licence Agreement is an essential tool for park owners to protect their businesses.

In response to the impact of climate change, the government has provided a  number of environmental tax and relief schemes to encourage businesses to operate in a more environmentally friendly way.

From time to time park owners will experience a customer abandoning their caravan at the end of their licence agreement because they cannot afford the cost of removal.

The Government has published the Mobile Homes (Site Rules) (England) Regulations 2014 which set out the procedure for residential parks in England to introduce or change park rules.

All park owners using standard contracts with holiday caravan owners  (such as a Purchase Agreement or Licence Agreement) must be aware of the Unfair Terms in Consumer Contracts Regulations 1999. The Regulations will apply to all the standard terms in any agreement – and to your park rules if they form part of an agreement or are referred to in it.

As grateful holiday park owners and caravan manufacturers and distributors know, as a result of concerted efforts by certain MPs and trade bodies such as the BH&HPA, the government was persuaded to change their mind on the VAT treatment of holiday caravans.