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The tax regulations regarding Value Added Tax (VAT) can vary based on your location and the specific laws in your country or region. In many cases, self-storage services may be subject to VAT, but it ultimately depends on the tax laws in your jurisdiction.

In some countries, storage services may be exempt from VAT, while in others, they may be subject to standard rates or reduced rates. It's essential to check with the local tax authorities or consult with a tax professional in your area to get accurate and up-to-date information on whether VAT applies to self-storage units in your specific location.