Land and buildings ― income ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the VAT treatment of generating income from land or buildings. It includes a table with an alphabetical summary of sources of income from land and buildings together with links to relevant guidance. See ‘Alphabetical summary of sources of income from land and buildings’ below.

For detailed commentary on the VAT legislation and case law, see De Voil Indirect Tax Service V4.102.

The VAT treatment of generating income from land and buildings

The VAT legislation requires VAT to be charged on all supplies of goods and services made in the UK that are made in the course or furtherance of a business carried on by a taxable person except for supplies that are exempt from VAT. If VAT is chargeable, the rate may be the zero rate, the reduced rate or the standard rate, depending on the nature of the supply. For illustrative examples, see the table below under ‘Illustrative examples of income from dwellings and the VAT treatment that applies’.

The VAT exemption for land

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