Storage

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

Hairdressers

Chair rentals in salons are always standard rated.

Caravans

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.