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VAT rules on land and buildings

08 February 2017 / Karen Bullen
Issue: 4586 / Categories: Comment & Analysis

In a nutshell


  • This article is relevant for ATT Paper 6 and CTA Awareness Module A.
  • Mastering a few key points can make it easier to understand VAT on land and buildings.
  • Outright sale or lease of a building can be zero-rated standard-rated or exempt.
  • The VAT treatment depends on the type of building and the type of supply.

The subject of the VAT liability on land and buildings is something that many students find difficult but it is also a topic that can bring high marks in exams if the basics are understood. It regularly features in part II of the ATT Paper 6 where it can be worth up to 20 marks. Further in CTA Awareness Module A there could be a five-mark question on the...

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