VAT Resource Center

Property & Construction

VAT on land and buildings: the option to tax, renovations and conversions, and selling or letting property.

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Topic 09

Property & Construction

VAT on land and buildings: the option to tax, renovations and conversions, and selling or letting property.

When should I opt to tax a property?

Opting to tax turns an exempt property supply into a taxable one so you can recover VAT. Here is when it makes sense and what it commits you to.

Sale & rent of propertyProperty owners & landlords8 min read