VAT on property disposals

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

This guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK.

The sale of any land or building located outside the UK is outside the scope of UK VAT. Although a transaction relating to land or a building located outside the UK is outside the scope of UK VAT, the supply may be subject to VAT or a similar tax elsewhere. For example, VAT in the Republic of Ireland should be considered in relation to land and buildings located in the Republic of Ireland.

For information about VAT in the EU, see the VAT in the EU guidance note.

For information about VAT outside the EU, see the VAT outside the EU guidance note.

This guidance note summarises the VAT issues on disposing of property. For a similar summary of the VAT issues on acquiring a property, see the VAT on property acquisitions guidance note.

What type of property is being sold?

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VAT on property disposals