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This guidance note provides information on the VAT treatment of buying and selling commercial buildings and civil engineering works. Although the content of this guidance note mainly focuses on the VAT treatment of selling, most of the content is relevant to both the buyer and the seller.

In-depth commentary on the legislation can be found in De Voil Indirect Tax Services from V4.111 onwards.

For guidance regarding the VAT treatment of buying and selling:

1. •

   agricultural and forestry property, see the Land and buildings ― buying and selling ― agricultural and forestry property guidance note

2. •

   dwellings, see the Land and buildings ― buying and selling ― dwellings guidance note

3. •

   relevant charitable purpose buildings, see the Land and buildings ― buying and selling ― relevant charitable purpose buildings guidance note

4. •

   relevant residential purpose buildings,