V4.111 Exemption—land and buildings

Land and buildings

V4.111 Exemption—land and buildings

UK legislation

Exemptions

The exemption extended to certain transactions in land is conferred by VATA 1994, Sch 9, Group 1. For HMRC's practice in this connection, see the following Notices:

  1.  

    •     742 (December 2020) 'Land and property'

  2.  

    •     701/20/21 (October 2021) 'Caravans and houseboats'

  3.  

    •     709/3/21 (October 2021) 'Hotels and holiday accommodation'

  4.  

    •     742/3/11 (November 2011) 'Scottish land terms'

The grant of any of the following, unless it falls within one of the exclusions listed below, is exempt from tax1:

  1.  

    •     any interest in or right over land

  2.  

    •     any licence to occupy land,

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