I am intrigued with the question of vat on an electrical hook up. I am charged vat at 20%, on an optional hook up + electricty unit charges, whilst the regulations for vat state
'Optional hook up charges to electricity and gas services for touring caravans/motor homes will be subject to VAT at the reduced rate. Any charge which is not optional forms part of the overall pitch fee which is standard-rated.'
Seeing little difference between a marina berth and a caravan pitch I wonder what the rate should actually be.