VAT changes to address ‘borderline’ anomalies: HMRC guidance

Seven new VAT information sheets explain how changes to address ‘borderline anomalies’ in VAT will work. The changes relating to caravans will take effect from 6 April 2013 and the others will take effect from 1 October 2012, HMRC said in Revenue & Customs Brief 27/12.

• VAT Information Sheet 09/12: Anti-forestalling for approved alterations to listed buildings and the self storage sector.
  The anti-forestalling charge relates to changes, effective from 1 October 2012, to the VAT treatment of approved alterations to listed buildings and supplies of self storage – see below.
• VAT Information Sheet 10/12: Approved alterations to listed buildings
• VAT Information Sheet 11/12: Taxing holiday caravans
• VAT Info Sheet 12/12: Hot food and premises.
  A number of ‘objective tests’ have been introduced to ‘help ensure that hot takeaway food is taxed consistently’.
• VAT Information Sheet 13/12 - Hairdressers' chair rental
• VAT Information Sheet 14/12 - Self storage
• VAT Information Sheet 15/12 - Sports nutrition drinks

Spain

VAT Information Sheet 08/12 notifies a change to the rate of VAT in Spain with effect from 1 September 2012.