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Call for evidence outcome

Call for Evidence: Simplifying the VAT Land Exemption

Updates to this page

From:
HM Revenue & Customs
Published:
12 May 2021
Last updated:
30 November 2021
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  1. Published a summary of responses to the call for evidence.

  2. First published.

This call for evidence has closed

Read the full outcome

Simplifying the VAT Land Exemption - summary of responses (open document format)

ODT, 49.1 KB

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Simplifying the VAT Land Exemption - summary of responses

PDF, 247 KB, 13 pages

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Detail of outcome

In Spring 2021, the government launched a call for evidence on the simplification of the VAT rules for land and property.

HMRC received over 70 responses from a range of stakeholders, and this document provides a summary of the responses, setting out next steps and how we will further engage with the sector.

Original call for evidence

Summary

We welcome views on the potential simplification of the VAT rules for land and property.

This call for evidence ran from
to

Call for evidence description

As announced on 23 March 2021, this call for evidence seeks views on the current VAT rules relating to land and property, and explores potential options for simplifying them.

The publication you can read on this page explains how you can help HMRC with its review of those rules.

Documents

Simplifying the VAT Land Exemption - call for evidence

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Simplifying the VAT Land Exemption - call for evidence

PDF, 232 KB, 17 pages

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