VIT51200 - Motoring expenses: motor caravans

HMRC has agreed with the Society of Motor Manufacturers and Traders that all these features must be found in a vehicle for it to be treated as a motor caravan:

• a permanently installed sink and cooking facilities;
• seating arrangements that let diners sit at the meal table;
• at least one bed which is no shorter than 1.82 metres; and
• a permanently installed fresh water tank with a minimum capacity of ten litres.

A motor caravan is not a car.