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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.1 Exemption /Land and buildings / V4.104 Overview of when a supply of land or a building may qualify for the zero rate of VAT
Commentary

V4.104 Overview of when a supply of land or a building may qualify for the zero rate of VAT


Part V4 Exemption, zero-rating and reduced rates

The table below provides an overview of when, subject to conditions, a supply of land or a building may qualify for the zero rate of VAT.

OverviewCommentary
The grant of a major interest in a qualifying building by a qualifying

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