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HMRC internal manual

VAT Land and Property

Exceptions to the land exemption: what are the exclusions to the UK land exemption?

The UK has excluded the following types of supplies from the land exemption.

VAT Act 1994 Schedule 9, Group 1, Item 1 Excludes from exemption For more information see
(a) the grant of a fee simple (freehold sale) in a new or uncompleted commercial building or civil engineering work VATLP08000
(b) a supply made pursuant to a developmental tenancy, lease or licence VATLP09000
(c) shooting and fishing rights VATLP10000
(d) accommodation in hotels and similar establishments VATLP11000
(e) holiday accommodation VATLP12000
(f) seasonal pitches for caravans VATLP13000
(g) pitches for tents and camping facilities VATLP14000
(h) parking facilities VATLP15000
(j) timber rights VATLP16000
(k) mooring and storage for boats and aircraft VATLP17000
(ka) provision of storage facilities VATLP17500
(l) viewing accommodation at places of entertainment VATLP18000
(m) certain sports facilities VATLP19000
(ma) hairdressing salons - chair rentals VATLP19800
(n) the right to call for or be granted an interest or right (including a right under an option) which would fall within any of paragraphs (a) or (c) to (m). VATLP20000

Note: that zero rating applies to the first grant of a major interest, by person constructing, in dwellings, relevant charitable and communal residential buildings. See Notice 708 Buildings and construction and VCONST for details.