Assertion: caravan | /r/HasProperty | intended for use
Facets:
value: as a principal private residence
type: MANNER
Source sentences:
text: HMRC will accept that a caravan is intended for use as a principal private residence if the site owner holds evidence such as proof of listing on the Valuation Office Agency’s Council Tax register; evidence that the occupier has received housing benefit to help with the pitch fee, or agreements or contracts that indicate that the caravan is intended to be used as the occupant’s principal home.