VAT changes and storage

Henfield Storage customers will notice no change in the charges they pay for renting storage space after the recent change in VAT rate. This is because we don't charge VAT on storage fees in the first place!

Self storage operators have the option of being VAT-exempt. This is because of the arcane and sometimes bizarre VAT laws, which allow certain kinds of goods and services to be bought and sold without VAT. Books, children's clothes and food are all commonly known to be free of VAT, but not many people know that while biscuits are not subject to VAT, cakes, which are apparently a more discretionary item, are subject to VAT. In fact, there was a long running legal battle between HMRC and McVities over whether Jaffa Cakes were cakes or biscuits!

In any case, storage rooms (areas where landlords don't have regular access to areas being rented by customers) can be exempt from VAT. Unfortunately, storage containers, which can be moved around and therefore don't have the same characteristics, are subject to VAT.

All other sundry items, like padlocks, any collection charges etc, are subject to VAT.