SolvedVATLP07300 | Exceptions to the land exemption: what are the exclusions to the UK land exemption?
From HM Revenue & Customs · VAT Land and Property
The UK has excluded the following types of supplies from the land exemption.
| VAT Act 1994 Schedule 9, Group 1, Item 1 | Excludes from exemption | For more information see |
|---|---|---|
| (a) | the grant of a fee simple (freehold sale) in a new or uncompleted commercial building or civil engineering work | VATLP08000 |
| (b) | a supply made pursuant to a developmental tenancy, lease or licence | VATLP09000 |
| (c) | shooting and fishing rights | VATLP10000 |
| (d) | accommodation in hotels and similar establishments | VATLP11000 |
| (e) | holiday accommodation | VATLP12000 |
| (f) | seasonal pitches for caravans | VATLP13000 |
| (g) | pitches for tents and camping facilities | VATLP14000 |
| (h) | parking facilities | VATLP15000 |
| (j) | timber rights | VATLP16000 |
| (k) | mooring and storage for boats and aircraft | VATLP17000 |
| (ka) | provision of storage facilities | VATLP17500 |
| (l) | viewing accommodation at places of entertainment | VATLP18000 |
| (m) | certain sports facilities | VATLP19000 |
| (ma) | hairdressing salons - chair rentals | VATLP19800 |
| (n) | the right to call for or be granted an interest or right (including a right under an option) which would fall within any of paragraphs (a) or (c) to (m). | VATLP20000 |
Note: that zero rating applies to the first grant of a major interest, by person constructing, in dwellings, relevant charitable and communal residential buildings. See Notice 708 Buildings and construction and VCONST for details.