VATLP17700 - Provision of storage facilities (Item 1ka): exceptions to the new rules

There are specific exceptions to the new rules -

  1. Live animal are specifically excluded from the term 鈥済oods鈥� and so facilities for their storage are unaffected by the changes.
  2. If the 鈥渞elevant structure鈥� is a capital item or is part of a capital item for the purposes of the Capital Goods Scheme and is still subject to adjustments under the scheme by the person making the supply; then if the person making the supply and any person using the facility for storage are connected, the new rules do not apply. Section 13.7 of provides details of how to tell if persons are connected.
  3. The supply of facilities made to a charity where they are used solely for non-business purposes is excluded. Sections 4 and 5 of .