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Contents

Official guidance

VAT Land and Property

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VATLP00500 · Data Protection
VATLP01000 · Introduction
VATLP02000 · Supply
VATLP03000 · Business and non-business
VATLP04000 · Taxable Person
VATLP05000 · Exemption
VATLP06000 · Single supplies: where leasing or letting is just one element of a contract
VATLP07000 · Exceptions to the land exemption
VATLP08000 · New, and partly completed, buildings and civil engineering works (Item 1(a))
VATLP09000 · Developmental leases (Item 1b)
VATLP10000 · Fishing and shooting (Item 1c)
VATLP11000 · Hotels and similar establishments (Item 1d)
VATLP12000 · Holiday accommodation (Item 1e)
VATLP13000 · Caravan pitches (Item 1f)
VATLP14000 · Tent pitches (Item 1g)
VATLP15000 · Parking facilities (Item 1h)
VATLP16000 · Timber rights (Item 1j)
VATLP17000 · Mooring and aircraft storage (Item 1k)
VATLP17500 · Provision of storage facilities (Item 1ka)
VATLP18000 · Accommodation at a sports ground or other place of entertainment (Item 1l)
VATLP19000 · Letting of sports facilities (Item 1m)
VATLP19800 · Hairdressing salons - chair rentals (Item 1ma)
VATLP20000 · Options and rights of pre-emption (Item 1n)
VATLP21000 · Caravans and houseboats
VATLP22000 · Option to tax
VATLP23000 · Option to tax - anti-avoidance test
VATLP24000 · Option to tax anti-avoidance - funding and financing
VATLP25000 · Historical overview of legislative changes since 1 April 1989
VATLP26000 · Historical overview of the option to tax
VATLP27000 · Statement of Practice
VATLP28000 · Glossary of land terms
VATLPUPDATE001 · VAT Land and Property: update index
VATLPUPDATE131231 · VAT Land and Property: recent changes
VATLPUPDATE140214 · Land and property: recent changes

VAT Land and Property
Land and property: recent changes

VATLPUPDATE140214 | Land and property: recent changes

From HM Revenue & Customs · VAT Land and Property

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