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HMRC internal manual

VAT Land and Property

From
HM Revenue & Customs
Updated
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Fishing and shooting (Item 1c): which types of supply will fall outside the exemption

The grant of any interest, right or licence consisting of the right to take fish or game is excluded from exemption and is standard-rated.

However, where that right is conveyed at the same time as the fee simple (freehold) of that land, the grant of that fee simple is exempt with the option to tax, if appropriate.