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Official guidance
VAT Land and Property

VATLP07000 · Exceptions to the land exemption

  • VATLP07100 · General
  • VATLP07200 · What is the European basis for the exclusions from the land exemption?
  • VATLP07300 · What are the exclusions to the UK land exemption?
  1. Exceptions to the land exemption: contents
  2. Exceptions to the land exemption: general

VATLP07100 | Exceptions to the land exemption: general

From HM Revenue & Customs · VAT Land and Property

The grant, assignment or surrender of an interest in, right over or licence to occupy land is normally exempt from VAT (subject to the option to tax - see VATLP23000).

But there are a number of supplies of land that are specifically excluded from exemption.

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