In VAT notice 701/20 section 5.2 may give more information with regards to seasonal pitches it states:
The holiday season normally lasts from Easter to the end of September, but areas are not regarded as having a seasonal holiday trade if in practice it’s common for tourists or holiday goers to come and go at all times throughout the year.
This is likely to be the case, for example, in places of historical interest which attract tourists for reasons not dependent on good weather.
As previously advised the guidance states the temporary 5% reduced rate of VAT for seasonal pitches for caravans (including supplies of facilities provided in relation to the occupation of the pitches) only applies to those supplies that would otherwise be standard-rated per the guidance in paragraph 4.1.
Supplies associated with caravan pitches