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HM Revenue and Customs Brief 23/13


HM Revenue and Customs -Tax Authorities

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Issued 9 August 2013

Guidance on the provision of storage facilities


This brief announces the issue of a revised VAT Information Sheet 10/13 which replaces the previous VAT Information Sheet 14/12.


Following concerns raised by representatives of various trade sectors HM Revenue & Customs are publishing an updated VAT Information Sheet in order to assist traders in establishing the correct liability of supplies, or intended supplies of storage facilities.

Who needs to read this?

Suppliers of any facility which is used, or intended to be used, by their customers for the storage of goods.

What is being published?

VAT Information Sheet 10/13 which replaces the previously published VAT Information Sheet 14/12, which has now been withdrawn.

About the Author

Crown Copyright 2013.

A licence is needed to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs.

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Article Published/Sorted/Amended on Scopulus 2013-08-10 12:12:26 in Tax Articles

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