VATA 1994, s 18C, provides for the zero rate of VAT to apply, subject to conditions, to supplies of specified services by taxable persons.
Subject to the certificate and the invoice referred to below being issued on time, the zero rate of VAT applies under VATA 1994, s 18C, if:
- Ìý
•ÌýÌýÌýÌý a taxable supply of specified services (see below) that would not otherwise qualify for the zero rate
- Ìý
•ÌýÌýÌýÌý is made by a taxable person that provides the customer with an invoice in the prescribed format (see below)
- Ìý
•ÌýÌýÌýÌý the services are wholly performed on or in relation to goods while the goods are subject to a warehousing or fiscal warehousing regime
- Ìý
•ÌýÌýÌýÌý the person to whom the supply is made provides the supplier with the relevant certificate (see below)
The meaning of specified services in warehouses and fiscal warehouses (zero-rating)
For the purposes of VATA 1994, s 18C, 'specified services' means:
- Ìý
•ÌýÌýÌýÌý services of an occupier of a warehouse
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:15