What are the VAT implications for land and property?
This is a freeview signpost to our guides covering the VAT implications of UK land and property.
Land & Property VAT at a glance
A summary of VAT on common land and property transactions.
Buy-to-lets & VAT
Buy-to-lets and VAT: when can VAT be recovered in respect of buy-to-lets? What are the conditions? Are there limits?
Land & Property VAT (Subscriber guide)
An outline of the VAT treatment of some of the more common supplies of land and property.
Land & Property: DIY Housebuilders scheme
It is possible to recover VAT on constructing a new residential dwelling, or dwellings, even where there is no planned sale of the property. This recovery can arise under the special refund scheme for DIY housebuilders.
Land & Property: Dwellings
What is a dwelling for VAT purposes? What is the VAT treatment for construction, conversion, sale, and letting of a dwelling?
Land & Property: Non-residential
This guide considers the VAT treatment of the supply of non-residential property.
Land & Property: Relevant residential & relevant charitable purpose
What are the VAT rules for land and property that is used for a relevant residential purpose or a relevant charitable purpose? What are the clawback provisions affecting a change of ownership or use?
Opting to tax land and property
What is an option to tax? What do I need to do to opt to tax? What happens if I buy an opted property?
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