VAT information sheet 10/13: provision of storage facilities

This information sheet explains how to establish the correct VAT liability of supplies of storage facilities, following changes introduced by the Finance Act 2012.



The changes affect supplies made on or after 1 October 2012. If you made supplies that straddled 1 October 2012 you should read section 30 of Notice 700: The VAT Guide which explains special procedures which apply when there is a change in VAT liability; and also VAT Information Sheet 09/12 which explains specific anti-forestalling provisions that apply in relation to these changes.

Published 8 August 2013