VAT Notice 742A: opting to tax land and buildings
This notice explains the effect of an option to tax and will help you to decide whether to exercise that option.
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This notice cancels and replaces Notice 742A (April 2014). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Published: 16 April 2014
Updated: 22 March 2017
- This notice has been updated to reproduce guidance on the 2% occupation rule at paragraphs 13.8.7 and 13.8.8.
- First published.