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VATA 1994, Sch 9, Pt II, Group 1, which, subject to a significant number of exceptions, provides for exemption from VAT to apply to:

1. Ìý

   •ÌýÌýÌýÌý the grant of any interest in or right over land or of any licence to occupy land in the UK (including Scotland)

2. Ìý

   •ÌýÌýÌýÌý any personal right to call for or be granted any interest in or right over land or of any licence to occupy land in Scotland

Although the above bullet points do not include the word 'goods' or the word 'services', the terminology used means that the legislation includes the supply of land or a building regardless of whether the supply is a supply of goods or a supply of services. The phrase 'any licence to occupy land' is included in both of the above bullet points. In the context of VAT, the term 'land' includes buildings and other structures, land covered with water, and any estate, interest, easement, servitude or right in or over land¹.