A few more – New VAT Rules


Supplies of self-storage will be standard rated (at present they are exempt unless the supplier has opted to tax the relevant building)

This is mainly aimed at businesses which offer lock-up units in purpose-built or converted buildings but it will also apply to any defined space which is let for the storage of goods (i.e a spare room or freestanding shipping container).

The above does NOT apply to charities when rented for non business use


Chair rentals in salons are always standard rated.


The sale of a holiday caravan will be standard rate, even if it is too large to be towed on the road lawfully. Zero rating will be restricted to caravans conforming to BS 3632 – the standard for caravans suitable for continuous year round occupation.