Policy paper

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

Published 9 August 2013

This policy paper was withdrawn on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.

© Crown copyright 2013

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This publication is available at https://www.gov.uk/government/publications/revenue-and-customs-brief-23-2013-guidance-on-the-provision-of-storage-facilities/revenue-and-customs-brief-23-2013-guidance-on-the-provision-of-storage-facilities

Introduction

This brief announces the issue of a revised VAT Information Sheet 10 (2013) which replaces the previous VAT Information Sheet 14 (2012).

Background

Following concerns raised by representatives of various trade sectors HM Revenue and Customs are publishing an updated VAT Information Sheet in order to assist traders in establishing the correct liability of supplies, or intended supplies of storage facilities.

Who needs to read this?

Suppliers of any facility which is used, or intended to be used, by their customers for the storage of goods.

What is being published?

VAT Information Sheet 10 (2013) which replaces the previously published VAT Information Sheet 14 (2012), which has now been withdrawn.

Issued 9 August 2013

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