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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.102 Table of topics relating to land and buildings in alphabetical order
Commentary

V4.102 Table of topics relating to land and buildings in alphabetical order

Part V4 Exemption, zero-rating and reduced rates

V4.102 Table of topics relating to land and buildings in alphabetical order

The table below includes links to commentary regarding each of the topics listed in the table.

TopicCommentary
Admission charges for places of culture or entertainmentV4.110F
Admission charges for sports facilitiesV4.110G
Building workWork carried out a building site located in the UK is subject to VAT at the standard rate unless it qualifies for the zero rate of VAT (see V4.231 or the reduced rate of VAT (see V4.411 and V4.413).
Camping and caravan facilitiesV4.110H
Certificates for qualifying buildingsA condition of applying

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