Treatment of services associated with goods held within warehouses: Rate of VAT on services associated with goods in warehouse
Some services associated with goods held in warehousing regimes can be relieved from VAT at the time they are supplied. Supplies of such services are relieved by allowing the supplier to zero-rate his supply, subject to both supplier and recipient complying with specific conditions, set out in this section. We recognise that some recipients of services in warehouse would prefer that they remain standard rated, usually for commercial accounting reasons. Failure to meet the necessary conditions for relief ensures that the service must be charged at the standard rate.
The services that are eligible for this relief are listed in VWRHS3020.