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|
|(f)||seasonal pitches for caravans||VATLP13000|
|(g)||pitches for tents and camping facilities||VATLP14000|
|(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.