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HMRC internal manual

VAT Land and Property

From
HM Revenue & Customs
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Exemption: licences to occupy land: cases where a licence to occupy is supplied together with other goods or services

Where a licence to occupy is provided together with other goods or services as part of a single supply, you need to characterise the over-arching single supply to determine whether it is of a description falling within the Group 1 land exemption.

Where a supply comprises a number of different elements, the character of the over-arching single supply may be something other than a licence to occupy, even if the main element of the supply is a ‘licence to occupy’. For further guidance on this topic, see VATLP06000.