Commentary

97 VAT relating to mining or landfill operations

MINES, MINERALS AND LANDFILL vol 26(3)
| Commentary

97 VAT relating to mining or landfill operations

| Commentary

97 VAT relating to mining or landfill operations

The grant of a right over land is an exempt supply for VAT purposes and no VAT is chargeable subject to any election to opt to tax and charge VAT1. A ‘right over land’ includes, amongst other things, the grant of profits à prendre, grants of wayleaves or easements, and the grant of a right to take and extract minerals or aggregate from land2provided the right constitutes the grant of a legal or equitable interest in the land.

The grant of a right to mine or quarry will be exempt from VAT unless

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