Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Land and Property

HM Revenue & Customs
, see all updates

Exceptions to the land exemption: general

The grant, assignment or surrender of an interest in, right over or licence to occupy land is normally exempt from VAT (subject to the option to tax - see VATLP23000).

But there are a number of supplies of land that are specifically excluded from exemption.