Guidance

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.

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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