Commentary

V3.188 Place of supply of services—special rule—services relating to land

Part V3 Supplies, acquisitions and imports

V3.188 Place of supply of services—special rule—services relating to land

V3.188 Place of supply of services—special rule—services relating to land

This paragraph covers the special place of supply of services rule that applies to services relating to land.

For an overview of the place of supply of services rules more broadly, see V3.181.

Place of supply rules in relation to land—UK legislation

The general rule for the place of supply of services in VATA 1994, s 7A (see V3.183) is varied in relation to supplies relating to land (for supplies made to all persons) by VATA 1994, Sch 4A, para 1 which provides that such services are to be treated as supplied in the country in which the land is situated.

With effect from 1 January 2010, a supply of services in connection with land is made where the land is situated if the supply consists of one of the following descriptions1:

  1.  

    •     the grant, assignment or surrender of any interest in or right over land

  2.  

    •     the grant, assignment or surrender of a personal right to call for or be granted any interest in or right over land

  3.  

    •     the grant, assignment or surrender of a licence to occupy land or any other contractual right exercisable over or in relation to land (including the provision of holiday accommodation, seasonal pitches for caravans and facilities at caravan parks for persons for whom such pitches are provided and pitches for tents and camping facilities)

  4.  

    •     the provision in an hotel, inn, boarding house or similar establishment of sleeping accommodation or of accommodation in

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