Freight containers — sale, lease or hire to a place outside the UK and the EU
VAT treatment0%
What this means for your business
- Charging VAT
- VAT is charged, but at a rate of 0% (zero-rated).
- Reclaiming VAT
- Even though no VAT is added to the price, VAT paid on related costs can still normally be reclaimed as input tax.
Official guidanceVAT Notice 703/1 (opens in a new tab)