VAT—place of supply for land and related services
Produced in partnership with Martin Scammell

The following Tax practice note produced in partnership with Martin Scammell provides comprehensive and up to date legal information covering:

  • VAT—place of supply for land and related services
  • Why does this matter?
  • Legislation
  • Guidance
  • What kind of services are land-related?
  • What is meant by land?
  • What if the services are partly land-related?
  • What if the services are related to land in more than one jurisdiction?
  • What counts as the UK?
  • Outputs of the land—the use of property
  • More...

VAT—place of supply for land and related services

This Practice Note is about the VAT place of supply rules for property transactions and associated services. For information on the place of supply of other services, or of goods, see Practice Notes: VAT place of supply rules—where is a supply made? and Place of supply of services—special rules.

This Practice Note contains references to EU legislation, guidance and case law. For information on the ongoing significance of EU law in the UK following the end of the Brexit implementation period on 31 December 2020, see Practice Note: Brexit and tax—the continued application of EU law. Unless otherwise stated, all judgments of the EU Court of Justice referred to in this Practice Note were decided before the end of the Brexit implementation period.

Why does this matter?

UK VAT is only chargeable if the supply is treated as made in the UK. Otherwise it is outside the scope of UK VAT, but may be subject to VAT in another country. For most services, the position depends on where the parties are established (see Practice Note: VAT place of supply rules—where is a supply made?), but for land-related services it depends on the location of the property. Landlords, contractors and professional advisers will often need to know whether these rules apply, in order to determine whether they must charge VAT.

Legislation

For land-related

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