Papa John’s is Big Hit in St Andrews
Papa John’s has teamed-up with Abbeyford Leisure to bring the home of pizza to the home of golf in St Andrews. With unrivalled views across the sandy bay towards St Andrews and beyond, award-winning St Andrews Holiday Park at Kinkell Braes is one of the most sought-after holiday locations on the east coast of Scotland. In 2019, the resort owned by Abbeyford Leisure, added a Papa John’s franchised store to enable visitors to enjoy their favourite pizza with family and friends while on holiday. The store also delivers to the local community of the town including students at St Andrews University. David J Evans, Abbeyford Leisure chairman, explains: “As one of the leading holiday park brands across East Central Scotland, we take great pride in providing the best available caravan holidays available. For example, our St Andrews club house has recently undergone a £1Million investment in its refurbishment. With 450 caravans and lodges with hot tubs plus camping on site at St Andrews, our appeal is to family groups including grandparents, parents and children alike. “The best thing about adding a Papa John’s is the kudos the brand provides. On arrival, our customers immediately know we are offering quality and innovation as soon they see our Papa John’s store. “Our aim is always to exceed expectations and when we hear feedback that the children of the families who visit are saying ‘wow they’ve got a Papa John’s’ we know we’ve hit the mark! This is why we chose Papa John’s. It’s a well-known global brand with a great reputation for fabulous food which adds to our own value proposition. There is nothing our visitors like more than to enjoy their favourite pizza on the balcony on a glorious summer evening, overlooking the bay. It’s times like these that the whole family can get together and have fun that make great memories. It’s what our holidays are all about. “The process of opening the store was straight forwards. Our business plan centred around how we could provide a top-class delivery and collection service to the whole community which we serve. We collaborated with the Papa John’s design team and they were easy to work with and flexible to accommodate our needs to ensure that the construction and fit out of our new store interior was completed on time. “Our store manager and assistant manager were trained at Papa John’s Quality Control Centre (QCC) in Milton Keynes. Our other team members were trained in-store and we also worked in close partnership with the Dundee Papa John’s store to ensure everyone had ‘hands on’ experience and was ready for launch. Now, our Papa John’s store is open 12 months of the year, ensuring employment for around 16 staff all year round. “The initial marketing included promotion through leaflets within our own holiday homes, billboards in the town plus the students were great at chatter on the social channels too. Word quickly got around! “Although we got off to a great start, our first full year of trading was challenging due to the Pandemic. The mandatory lockdowns meant there were less holiday makers and students but a greater demand from local residents. We were pleased to be able to continue deliver to local families in line with Government guidelines, even in the most difficult times. “We are now looking forward to better times ahead where our customers can get away from it all, take in the stunning scenery, perhaps play a round of golf and pick up a pizza to enjoy with their family at their very own nineteenth hole! Our partnership with Papa John’s has been successful and we look forward to delivering many more pizzas and working together to enhance our customers’ experiences for many years to come.” For those interested in running a multi-unit Papa John’s franchise, or a ‘non-traditional’ store, Papa John’s has various opportunities throughout the UK. Help is provided with location selection, growth incentives and full turn-key opening of stores. Papa John’s offers world-class support, comprehensive training plus national marketing. As a franchisor, the Company supplies all the assistance needed to get your successful Papa John’s up and running. For further information please visit: www.papajohns.co.uk/franchise
Is the coast clear? Capital Gains Tax and Inheritance Tax.
The Budget seems a long time ago, and the much-heralded ‘tax day’, when the Government was set to announce a raft of consultations, passed without much comment. So is the coast clear for business owners and, in particular, caravan and holiday park owners in relation to Capital Gains Tax and Inheritance Tax? Graham Poles, Tax Partner at Armstrong Watson shares his views. Before the Budget, there was talk about the loss of Business Asset Disposal Relief (BADR), previously known as Entrepreneurs’ Relief, which allows business owners to sell their interest in a trading business and pay just 10% Capital Gains Tax (CGT). The press had picked up on the Office of Tax Simplification (OTS) consultation, released in November 2020, in which the Chancellor was encouraged to replace BADR with a new relief focused more on retirement and to consider raising the rates of CGT so they were more closely aligned to Income Tax. These proposals led to a great deal of activity in the run-up to Budget Day as owners wanted to get sales completed before any changes came into force. However, in the end, the Budget did not change anything. Furthermore, a previous report by the OTS had also called upon the Chancellor to consider the Inheritance Tax reliefs that businesses enjoy, in particular Business Property Relief, which exempts mainly trading businesses from Inheritance Tax (IHT). The OTS, in this report, suggested that rather than applying the relief to businesses that are mainly trading (a 50% test), it should only apply to those businesses that were substantially trading, (an 80% test) aligning this to the CGT test for BADR. This would have had the greatest impact on those businesses that have a mixture of both passive income, such as rents, and trading income, like caravan parks. The problem for these businesses is whether this is simply a delay in the inevitable changes to these taxes or, because of the impact this would have across many businesses, it is not something this Government would feel comfortable introducing. My view is that the interaction between IHT and CGT means that the 50% or 80% test will be looked at and aligned in the near future. The problem this creates for a caravan park is that the elements of trading would need to be carefully examined, probably annually, to make sure that the business would continue to qualify for this IHT relief, allowing those businesses to make decisions about succession with a clearer idea about whether the relief would apply. In relation to BADR, I do see things differently and feel that whilst the relief may change over time it has remained focused on entrepreneurs since retirement relief was replaced. In this new post-Brexit world I suspect the Government will want to continue to encourage people to take a risk with capital to build businesses. These entrepreneurs build a workforce eventually seeking to sell these, and start another, and so on. I think the relief will be here for some time to come although they may change the amount available for the relief; again I can see there being pressure to increase the limit from £1 million. What to do if you run a caravan and holiday park? It will be vital to understand if your business is structured correctly, ensuring it’s as tax efficient as possible but also that the composition of your turnover falls on the correct side of the relief. HMRC is looking for businesses, such as caravan parks, where the income could drift each year between qualifying and not and to challenge these whenever there is a sale (and BADR is claimed) or someone dies and the executors claim BPR. In either case, it is important as part of your annual review to know whether you qualify for reliefs or not, and it is here where your accountant can help you understand the best way to show your turnover. This information can halve the amount of tax due on a transaction, and given where values are at the moment this means this can be a very significant figure. I suspect we won’t see any further movement on either Capital Gains Tax or Inheritance Tax until the next Budget but in advance of that I would recommend that caravan and holiday park owners consider what the loss of these reliefs could mean for them and their families. For support and advice on whether your business qualifies for reliefs please contact Graham Poles on 01228 690198 or email graham.poles@armstrongwatson.co.uk.
VAT on caravan and lodge sales: is there potential for savings?
By Alex Nicholson, VAT Director, Armstrong Watson LLP From a VAT perspective, operating a residential or holiday park is often a complex undertaking and the sale of a new caravan or lodge is no exception. Depending on a number of different factors, these sales may take one of three different VAT liabilities – namely: subject to VAT at the standard rate (20%), the reduced rate (5%) or the zero rate (0%). A “small” caravan (one not exceeding either 7m in length or 2.55m in width) is subject to VAT at the standard rate. A structure that exceeds either of these dimensions – but is not manufactured to British Standard 3632:2005 – is subject to VAT at the reduced rate of 5%. One which exceeds either of these dimensions and is manufactured to BS3632:2005, can be zero-rated. The second hand sale of a caravan may only be zero rated if it exceeds 7m in length or 2.55m width was occupied before 6 April 2013 and meets BS3632:2005 For completeness, BS3632:2005 specifies design and construction requirements for an ex-works residential park home that is suitable for year-round occupation and can be used as a permanent place of residence. When it comes to the removeable contents sold within the caravan or lodge – such as tables, chairs, carpets and washing machines, there is an opportunity to make substantial VAT savings. Removable contents are always subject to VAT at the standard rate, irrespective of the liability of the structure of the caravan, and therefore must be valued in order to declare an appropriate amount of VAT on the sale. Crucially, this valuation can be made in any way which is ‘fair and reasonable’ and – provided it can be shown to be reasonable – does not need to conform to HMRC’s prescribed view. HMRC’s ‘suggested’ methodology is to treat removable contents on the sale of a caravan or lodge, as representing the same proportion of the selling price as they did on purchase. Whilst this may appear reasonable, from experience this often results in VAT being declared far above what is appropriate. Take, for example, two lodges, of the same make and model, with the same removable contents. Both are purchased for the same price from the manufacturer, yet one is sold on a park (for example purposes only) overlooking a lake in the Lake District, and one is sold at an objectively less desirable location. The first lodge could sell for £500,000 and the second for £100,000, and using non-bespoke methodology, VAT would be declared on removable contents at a value five times higher on one sale than the other. However, cannot be fair to declare VAT at 20% on a fridge that the suggested methodology deems is worth £7,000. For operators, a focus on this area can lead to substantial retrospective refunds and future efficiencies where the fact pattern is conducive and appropriate advice is sought. By following an innovative methodology of fairly valuing removeable contents, agreed by HMRC, businesses within the sector, may have the opportunity to recoup four –years of retrospective refunds, and increased margins on every future unit sale. This methodology, whilst remaining compliant with VAT law, is a bespoke way of approaching the VAT on removeable contents, as opposed to a suggested methodology which does not reflect the true economic reality of the sale. For more information visit armstrongwatson.info/VAT-Reimbursement. Whilst VAT savings may be available for caravan and lodge sales, it is prudent to seek specialist advice to ensure compliance and avoid falling foul of tax liabilities. For further information contact alex.nicholson@armstrongwatson.co.uk.
Exclusive offer from Tingdene Homes
Tingdene Homes want to work with parks and provide customers with an exclusive offer on the Overstone, (both residential and holiday versions) a luxury and contemporary home with a warm and inviting interior. This exciting new campaign has been introduced by Tingdene at a ‘turnkey’ price in an effort to present its consumers with an easier and clearer buying process. This isn’t the first time a turnkey price campaign has been introduced by Tingdene, their last offer on the Lamport and Brampton was well received as it provided park owners with strong leads that had already been pre-qualified by Tingdene. Tingdene are asking parks to come on board with the campaign by providing their best price for the Overstone 42’ x 20’ with transport and siting included. This makes it possible to provide customers with a flat rate cost and no hidden extras. Tingdene has offered to do all the hard work and promote your park in line with this offer across their website, special offer landing page, social media channels, Google Ads, email marketing and will be passing on the qualified leads directly to you. The Overstone has a modern look that takes influence from industrial urban design with gold highlights alongside warm wood tones making it a model that your park deserves and your residents will love. The open and spacious layout, coupled with wide windows, provides a light and vibrant living space. The model offers two double bedrooms with built-in wardrobes and king size divan bed with ottoman storage and headboard. The double-lounge comes fully furnished with a two-seater sofa with accent chair, coffee table and lamp table. A central kitchen/dining area has an open space perfect for hosting dinner parties with family and friends. The Overstone lodge has the same interior as the residential model but comes with external cladding. If you’d like your park to be included in this offer contact us on 01933 230 130 or visit https://bit.ly/2GmV1sq for more information.
Digital transformation across the holiday park industry
Digital transformation. Do those two words fill you with dread? Well you’re not alone. What’s that phrase? “If it ain’t broke, don’t fix it.” I’m sure we’ve all been guilty of thinking that way and using that very same phrase over the years. Here’s another one: “It’s too much like hard work.” Yes, running a business is hard work but what many people across our industry are beginning to realise is that digital transformation or adopting new technology can actually make it a whole lot easier. Who wouldn’t, at the click of a mouse, want to see which caravan and lodge stock was available for sale on your park or what your income forecast is for the next six months? Or which proportion of income from bookings has been ringfenced for third party booking agents when you could be investing it back into your own parks? Ok, maybe that last one is a little frightening to consider… but it’s yet another area where digital transformation can make an impact. We’ve seen first-hand how our software solutions can make a positive difference to a business’s bottom line by improving efficiencies and reducing costs. But our solutions can also support increased customer engagement and satisfaction levels, which in turn leads to increased brand loyalty. Cue a jump in direct bookings. We’re passionate about helping holiday parks and companies within the entire holiday park industry improve the way they work simply by using some of the best software solutions available on the market today. EliteParks, our flagship park management solution is unique in the marketplace as it’s the only solution with a fully integrated finance system, which is built on, accredited and powered by the most up to date Microsoft Dynamics technology. There’s no better sales, operational, or finance solution available on the market for this industry today. And because we’re a Microsoft partner, our holiday park customers are assured that we are always going to be at the very forefront of technology and innovation. One holiday park company using technology to drive their business forward is Coppergreen Developments who operate four UK leisure and holiday parks. New park management and customer relationship management (CRM) software plus a new online booking system have all recently been rolled out to drive more direct bookings and maximise growth. Sam Wall, Director of Coppergreen Developments, said: “The EliteParks software signals a complete business transformation for us. It’s a game changer. We’re growing as a business and this involves automating to keep up with customer demands and expectations, and our systems need to grow with us. We can use the software to enhance the customer experience, and utilise and maximise cross-selling and commercial opportunities – all thanks to the latest innovation in Microsoft technology available to us. It’s futureproofing our business.” Elite Dynamics software solutions are designed specifically for the holiday park industry and developed for single and multi-park operators, industry manufacturers and suppliers. As well as the flagship EliteParks and its exclusive Owners mobile app, we have also designed EliteFinance and EliteCRM. New products for Manufacturers are also due to be officially launched in autumn 2020. The Elite suite of software solutions are available on premises or in the cloud and can be accessed from anywhere and from any device with full functionality on laptops, PC’s, smartphones, and tablets. For more information or to arrange a demonstration of Elite Dynamics’ industry-focused solutions, visit https://www.elitedynamics.co.uk or call 0161 641 8926 and let Elite Dynamics digitally transform your business.
Independent lab tests show Weedingtech’s chemical-free foam kills coronavirus in under 10 seconds
Award-winning British technology used by local authorities around the world to kill weeds and algae without chemicals could prove a vital tool in the fight against coronavirus, research has shown. The Foamstream technology, designed by Weedingtech, was originally invented as a herbicide-free way to control weeds, moss and algae in public spaces, including parks and city streets; but independent lab tests confirm it can quickly kill Covid-19 particles in under 10 seconds. The Foamstream ‘wand’ emits near-boiling hot water, blended with natural plant oils and sugars including wheat, maize, potatoes, rapeseed and coconut oil on surfaces. Independent laboratory research by BluTest, one of the United Kingdom’s leading laboratories and an internationally recognised expert in virus testing, showed that Foamstream killed 99.99% of all coronavirus particles within seconds and without recourse to chemicals that might harm the environment or the public. This makes it one of the fastest-acting treatments for killing Covid-19 particles. Leo de Montaignac, CEO at Weedingtech, said: “We began exploring other uses for the technology beyond weed control last year, including the elimination of viruses – something which is now more crucial than ever. As lockdown restrictions relax and children return to school and people enjoy public outdoor places again, it is vital they are safe. Foamstream can help by destroying coronavirus particles, preventing their transmission, and giving peace of mind to millions across the UK and many more around the world.” He added: “The applications of this are enormous. It can be used in sports stadiums, bus shelters, school playgrounds and parks. It can help make children’s play areas safe, as well as park seating, outdoor gyms, theme parks, beach front seating, station platforms and bus and tram stations.” Until now, no other outdoor sanitisation technology has met all necessary criteria to be considered a viable solution in eliminating coronavirus. Foamstream is significantly faster and easier to use than most current manual sanitisation practices, like disinfectants. Furthermore, it’s approved for organic use and non-toxic, meaning it can be used in the majority of outdoor settings. Given these breakthrough lab results, Foamstream will work with local municipalities and other landowners to help decontaminate public places so they are safer for people to use and enjoy. Dr. Sandy Primrose MBE, UK renowned microbiologist, said: “To date, deep-cleaning processes have typically involved various chemicals and presented several logistical challenges, particularly with larger spaces such as train stations, but Foamstream scales up the process and offers an infinitely more effective and safe solution.” How does it work? Coronavirus particles begin to break down when subjected to heat upwards of 56°C / 133°F and the higher the temperature the faster the kill rate. Foamstream flows from the lance at 98°C / 208°F. The heat in the hot water is trapped on the virus by a biodegradable foam blanket, stopping the heat from escaping to the atmosphere. The wet heat destroys the lipid envelope that surrounds the virus making it non-infectious. Given that Foamstream is chemical-free, there’s no need to cordon off treatment areas prior to, during, or after treatment, as the product is safe for people, animals and delicate ecosystems. In addition, it can be used on flat and vertical surfaces too, making it highly effective, versatile, and user-friendly. Foamstream systems are already in use for controlling vegetation across the world in cities including New York, Los Angeles, Seattle, Miami, Munich, Barcelona, Budapest, Manchester, Dublin, London, Auckland, Hong Kong and Montevideo. Global distribution is already established (typically through Toro and John Deere distributors) on five continents, making Foamstream technology easily accessible to all. For further detail on Weedingtech and Foamstream, Please visit: https://www.weedingtech.com/why-foamstream/ You can also see more about how Foamstream works, here: https://www.youtube.com/watch?v=4o1ROoBfGxY&feature=youtu.be
Specialist non-toxic antifreeze is a firm favourite with the UK’s largest holiday park operator
Parkdean Resorts is a holiday park operator with an award-winning reputation to maintain. Hydratech have been a trusted partner for caravan maintenance products for 5 years – supplying non-toxic and biodegradable antifreeze to maintain their lodges and static caravans. Thermaflow RV and Coolflow RV are advanced non-toxic fluids specially formulated for the protection of caravan central heating and wastewater systems respectively. The fully inhibited products are used across the majority of Parkdean Resorts’ 67 sites, helping to ensure the smooth running of their operations, without any interruption in service or costly damage. Hydratech’s technical expertise and customer support has also been a key factor in establishing the relationship with the very popular family holiday company. “We chose Hydratech as a preferred antifreeze supplier over 5 years ago and have continued to grow our partnership. The high standards of service, dedicated account manager and ease of ordering allows our business to easily protect the heating and wastewater systems across the business.” Amey Fairbrother – Procurement Manager, Park Dean Resorts Parkdean Resorts always strive to protect the wildlife and natural beauty of their parks. They have received a range of awards, including; David Bellamy Conservation Awards, Blue Flag and Seaside Awards. Using Hydratech products helps them meet their environmental commitments, without compromising on frost and corrosion protection of critical systems. For more information on Hydratech’s specialist non-toxic winterisation fluids visit www.hydratech.co.uk/winterisation or call 01792 586800.
Caravan Guard crowned top motorhome insurance provider
What Motorhome magazine have named Caravan Guard its motorhome insurance provider of the Year 2020. Already the chosen insurance partner of hundreds of motorhome dealers, the magazine’s editors chose Caravan Guard as its winner for its competitive premium and extensive cover, including offering breakdown as standard. What Motorhome assessed 24 leading motorhome insurance specialists and analysed the features and benefits of their motorhome insurance policies, against the cost of their premiums. When choosing us as the winner, What Motorhome said Caravan Guard’s policy offered the second-lowest premium, plus “impressive” features and benefits. Editors highlighted that Caravan Guard was one of the only providers to offer UK breakdown as standard, as well as a £1,000 limit for replacement locks, high injury benefits of £15,000, plus legal cover and unlimited windscreen cover. “We’re extremely proud to be named What Motorhome’s insurance provider of the year for 2020,” said Caravan Guard Director Neil Menzies. “We’ve worked really hard with our underwriters, RSA, to offer market-leading insurance cover which can be tailored to meet the needs of motorhome owners. “We also reward careful motorhomers with some of the lowest premiums around, and our positive team is passionate about delivering brilliant customer service. To introduce your dealer customers to Caravan Guard’s award-winning policies, with great value premiums, excellent service and extensive cover for your customers, plus healthy levels of commission for your business, contact our friendly team: development@caravanguard.co.uk.
holiday park owner is calling on the Government for greater flexibility in the reopening of self-catering sites such as his own post-lockdown.
Most businesses in the domestic tourism industry – including caravan parks, self-catering sites and cottages – are expected to remain closed until at least July 4 because of the Covid-19 crisis. But the British Holiday and Home Parks Association, which represents more than 2,000 holiday and touring parks, is urging officials not to lump the entire industry together as the risk of virus transmission is much lower in open-air settings. Jamie Lamb, owner of Barmoor Castle Country Park, is one of the business owners seeking more clarity on how his vast 200-acre site can reopen following months of lockdown. He said: “There is a lot of confusion in the holiday park community over when and how we will be able to reopen following the easing of the lockdown. “But the Government seems to be tarring the whole hospitality and leisure industries with one brush, treating businesses like mine the same as restaurants and bars despite the huge differences in how we operate. “At Barmoor Castle, our self-sufficient caravans and lodges have considerable space between them and it is an ideal place to practice social distancing. “We have been working very hard in recent months to make the park as safe as possible for when we reopen, including closing communal areas and upgrading facilities. “There simply isn’t the same risk here as there would be in more crowded hospitality and leisure industries. “This is a very tough time for small and medium-sized businesses across the country and yet the advice many of us are receiving is vague and unhelpful. “Allowing businesses like mine to reopen sooner would be a major shot in the arm for the local economy and help save jobs and livelihoods.” The site is one of 2,133 holiday and touring parks represented by the British Holiday and Home Parks Association, which has written to the Government to call for greater support to address the plight of seasonal tourism businesses. Domestic tourism is expected to rise this year as restrictions on flying abroad causes families to rethink their usual summer getaways. Hospitality and leisure facilities such as Barmoor Castle fall into Step Three of the Government’s easing of lockdown restrictions, but officials want holiday homes to be brought into Step Two instead. In a letter to Prime Minister Boris Johnson, the BH&HPA’s Director General Ros Pritchard said: “One size does not fit all. We ask please that urgent consideration is given to allowing our customers access to self-contained accommodation without shared facilities in Step Two. “For households which own their holiday caravan, the social distancing requirements would be identical to those they already follow in their primary residence. “For holidaymakers who rent holiday caravans and other accommodation from us (without shared facilities),we have well-developed social distancing measures which would safeguard against the risk of infection. “Consideration to allow those customers who may return safely to do so as soon as possible would assist these distressed tourism businesses. “This would also support our beleaguered manufacturing supply chain and in turn, the employment they provide.” Barmoor Castle Country Park, based near Berwick-upon-Tweed, Northumberland, is one of the UK’s most popular luxury lodge and caravan parks. In 1979, farmer Hedley Lamb and wife Ann bought the derelict castle and 12 surrounding acres and embarked on an ambitious project to turn it into a sought-after caravan park. Following 11 years of careful restoration and building, the park opened in 1990 and over time it became a much-loved family business that is now run by the couple’s son Jamie and his wife Jodi. www.barmoorcastle.co.uk
