HMRC Guidance: Land and property (VAT Notice 742)

Find out when transactions involving land and buildings are exempt from VAT.

Contents

1. Details
2. 1. Overview
3. 2. Supplies of land
4. 3. The liability of a supply of land
5. 4. Parking
6. 5. Sports facilities and physical recreation
7. 6. Sporting rights
8. 7. Other land transactions
9. 8. Developers’ agreements
10. 9. Mortgages
11. 10. Supplies between landlords and tenants
12. 11. Service charges on commercial buildings
13. 12. Service charges and residential accommodation
14. 13. Commonhold and leasehold reform
15. Your rights and obligations
16. Help us improve this notice
17. Putting things right
18. How HMRC uses your information

Source gov.uk