V16.1015A VAT—provision of storage facilities
Information Sheet 10/13, August 2013
1.1 Who should read this Information Sheet?
Suppliers of any facility which is used, or could potentially be used, by their customers for the storage of goods; and customers who rent facilities to store goods. This Information Sheet replaces VAT Information Sheet 14/12 VAT—self storage which is cancelled with immediate effect.
1.2 What is this Information Sheet about?
It provides guidance on how to establish the correct VAT liability of supplies of storage facilities, following changes introduced by the Finance Act 2012.
Facilities includes any space which could be used for storage.
1.3 When did the changes take effect?
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” (Part V8) 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.
1.4 Why are you issuing this Information Sheet now?
We have been working with trade sector representatives to address their concerns that the impact of the changes has not been fully understood. This information sheet explains that the changes affect a wide range of storage facilities and not just what may commonly be referred to as “self storage”.
1.5 What is meant by “storage” and “self storage”?
There is no difference between the two terms. Although the law refers to “facilities for the self storage of