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HMRC internal manual

VAT Land and Property

Introduction: what UK law does this guidance cover?

  • VAT Act 1994, Schedule 9, Group 1, which describes the supplies of land that are exempt from VAT and exclusions from the exemption.
  • VAT Act 1994, Schedule 8, Group 9, which describes the supplies in relation to caravans and houseboats that are zero rated.
  • VAT Act 1994, Schedule 10 Part 1, which specifies how the option to tax works.