If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email firstname.lastname@example.org.
Please tell us what format you need. It will help us if you say what assistive technology you use.
Use certificate VAT1614G to disapply the option to tax for land sold to housing associations.
You must give the completed certificate to your supplier before they make the supply. You do not need to send a copy of the certificate to HMRC.