Policy paper

Revenue and Customs Brief 23 (2013): guidance on the provision of storage facilities

A revised VAT Information Sheet 10 (2013) which replaces VAT information Sheet 14 (2012).

This publication was withdrawn on

You can find more information about the provision of storage facilities in the VAT Land and Property manual and VAT Notice 742: land and property.



Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 9 August 2013