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 (March 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 16 April 2014
Last updated 21 November 2017 + show all updates
  1. The Option to Tax Unit's fax number in section 4.2.3 has been updated.
  2. The Option to Tax Unit address in section 4.2.3 has been updated.
  3. This notice has been updated to reproduce guidance on the 2% occupation rule at paragraphs 13.8.7 and 13.8.8.
  4. First published.