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Contents

Official guidance
VAT Land and Property

VATLP05000 · Exemption

  • VATLP05100 · General
  • VATLP05200 · European basis for treating certain supplies of land as exempt
  • VATLP05300 · Relevance of European legislation to interpretation of Group 1, Schedule 9
  • VATLP05400 · What constitutes land?
  • VATLP05500 · What is the status of a personal right in Scotland?
  • VATLP05600 · Licences to occupy land
  • VATLP05700 · European concept of 'leasing or letting of immovable property'
  • VATLP05800 · Examples of supplies which are leasing or letting of immovable property
  • VATLP05900 · Examples of supplies which are not leasing or letting of immovable property
  1. Exemption: contents
  2. Exemption: what is the status of a personal right in Scotland?

VATLP05500 | Exemption: what is the status of a personal right in Scotland?

From HM Revenue & Customs · VAT Land and Property

For VAT purposes, the supply, in relation to Scotland, of a personal right to call for or be granted an interest in or right over land is treated as an ‘interest in land’ even though this is not an interest in land for land law purposes.

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