The table below provides a summary of the circumstances when a transaction relating to land or a building may be outside the scope of VAT.
| Circumstances | Commentary |
| Subject to certain conditions being met, a transaction involving land or buildings should be outside the scope of VAT if the transaction takes place in the context of the transfer of a business as a going concern. | V2.226 |
| If both parties to a transaction are members of the same VAT group, the transaction should be outside the scope of VAT. | 2.189Z |
| A transaction involving land or buildings should be outside the scope of VAT if it consists of the payment of compensation that is not consideration for any supply. | See below under the heading 'Land and buildings—compensation payments' |
| A transaction that only involves land or buildings located outside the UK is outside the scope of UK VAT. | See below under the heading 'Land and buildings located outside the UK' |
| A transaction that is not in the course or furtherance |
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Web page updated on 17 Mar 2025 14:26