Introduction Background Note
12.In his Budget Statement of 21 March 2012, the Chancellor announced changes to the VAT liability of grants of self storage of goods and approved alterations of protected buildings with effect from 1 October 2012. On 21 March 2012, the Exchequer Secretary to the Treasury, in a Written Ministerial Statement, explained that the Government would introduce anti-forestalling legislation to ensure that these liability changes have effect in relation to any supplies contracted for from 21 March 2012 and which are performed on or after 1 October 2012. (Protected buildings are listed buildings or scheduled monuments which are dwellings or are used for residential or charitable non-business purposes).