holiday parks
Energy, water and waste for holiday park operators
HMRC treats caravans and self-catering holiday accommodation as residential accommodation, so energy used in them can qualify for 5% VAT and no Climate Change Levy; where qualifying use is 60% or more of a supply, the whole supply qualifies (HMRC VAT Notice 701/19).
- Caravan and lodge VAT relief checked
- Capacity set for the summer, checked all year
- Every park in a group on one register
What we check
VAT and Climate Change Levy
Energy used in caravans, lodges and self-catering lets can qualify for 5% VAT and no levy. We check how each meter on the park is charged.
Capacity charges
The main supply is sized for the summer peak but paid for all year. We check it against real demand.
Recharges to owners
If you recharge owners or guests for electricity, Ofgem's maximum resale price rules limit how much you can charge, so check your recharges against what your contract costs.
Pools and clubhouses
Pools, clubhouses, shops and laundries, each on the right contract.
Water
Pools, showers and laundries make water a large cost. In England and Scotland the park can choose its water retailer.
Seasonal waste
Collections set with more in summer and fewer in winter, not sized for the busiest week all year.
A group of parks?
We put every park's supplies on one register, line up the end dates and buy the portfolio together, with the VAT position checked on each park.
How we are paid
At Business Savings Guru, we believe customers should understand how their energy broker is paid. Our commission is clearly disclosed on the energy contract you sign, so you know how BSG is remunerated before you commit. How broker fees work
Questions we are asked
Do caravans on a park qualify for 5% VAT on electricity?
Is a flexible contract a good idea for a seasonal business?
Read next
- Multi-site energy brokerOne register of every meter, one end date, one tender for the whole portfolio.
- Climate Change Levy rates 2001 to 2027CCL is 0.801p/kWh on business electricity and gas from 1 April 2026, rising to 0.827p from 1 April 2027. Every main rate since 2001, from HMRC sources.
- Fixed or flexible: a guide for large energy usersFixed or flexible business energy? How fully fixed, pass-through and flexible contracts work for large UK users, and how to choose by risk appetite.
