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HMRC internal manual

VAT Place of Supply of Services

Land-related services: Meaning of land

The term land includes any structures and natural objects attached to the land, so long as they remain attached. The term therefore covers land and property generally, buildings, civil engineering works, walls, fences or other structures fixed permanently to the land or sea bed, growing crops, trees, and so on. Plant, machinery or equipment which is an installation or edifice in its own right, for example a refinery or fixed production platform is included, but machinery installed in buildings other than as a fixture is normally regarded as goods rather than land. Fixed North Sea oil rigs are regarded as land and are within the UK if within the twelve nautical miles territorial waters limit. The Channel Tunnel is land within the UK as far as its mid point under a pragmatic agreement between the UK and France.