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55.30

Camping grounds, recreational vehicle parks and trailer parks

- provision of accommodation in campgrounds, trailer parks, recreational camps and fishing and hunting camps for short stay visitors - provision of space and facilities for recreational vehicles

Name
Camping grounds, recreational vehicle parks and trailer parks
Sector
I - Accommodation and food service activities

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: hotels and restaurants are excluded areas.

Usually includes

  • provision of accommodation in campgrounds, trailer parks, recreational camps and fishing and hunting camps for short stay visitors
  • provision of space and facilities for recreational vehicles

Usually excludes

  • mountain refuge, cabins and hostels, see 55.20

Source: the official APR activity classification.