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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

Fiscal warehouses: Supplies of services within the regime

Supplies of allowable services that are directly attributable to particular goods subject to the regime - and which would otherwise be taxable at the standard rate - may be zero-rated. Qualifying services are those relieved in customs warehouses - see VWRHS3020. Those services which are exempt from VAT remain exempt within the provisions of Schedule 9 of the VAT Act 1994.