Index to VAT on Construction, Land and Property

Subject Reference

2% test – option to tax, disapplication B3.5.5

10% test – option to tax, disapplication B3.5.4

28 day rule – hotel etc D9.5.5

60% test – listed building (former and transitional rules) C11.8.2

80% – option to tax, disapplication B3.6.3

90% concession (former) – RCP use C6.11

95% test – RRP/RCP use C6.10

A

Abortive project

input tax recovery A6.2.8

development D2.7

purchase or sale D5.8

Abuse – avoidance A8.2.1

Academy

VAT refund scheme C6.8D

generally ⇒ Education

Access, disabled C14.4.1

Accounting for VAT A2

cross-border D1.8; D7.4

Accounting period

VAT return A2.2.1

PE year A6.3.3

CGS period A7.5

Acquisition – intra-EU trade A1.1.1

Act, VAT A1.2

Actual taxpoint A2.3

Adjustment – of VAT

following error ⇒ Error

PE – annual adjustment

standard method A6.3.3

special method A6.5.6

PE – change of intention A6.6

PE – standard method override A6.4

CGS A7.5–A7.7

Admission to premises B1.9A

non-profit making body D8.2.6

viewing accommodation D9.17

ADR A1.4.4

Advertising hoarding B1.9A

Agent, managing D4.7–D4.8

Agreement for sale or lease

as major interest C5.5.1

VAT clauses ⇒ Contract

Agricultural Holdings Act – OTT issue s B2.8.3

Agricultural property D8

pre-1 March 1995 OTT B2.3.3

Agricultural Tenancies Act compensation D8.4.5

Aircraft – storage of B1.13

Alarm system ⇒ Security

Alteration

work generally ⇒ Building work

and z/r construction C3.2; C7.2

empty home/ RRP C4.3; C8.3

listed building (former and transitional rules) C11

disability works C14

mobility aids for elderly C14.8

lifeboat station etc C16.3

Isle of Man C4.7

Alternative dispute resolution A1.4.4

Anchor tenant – inducement B5.8.1

Animal – care of D8.6

Annexe

meaning C7.4.2

and z/r construction C3.4.3; C7.4

exception for RCP C7.4.3

Annual adjustment – PE

standard method A6.3.3

special method A6.5.6

Annual invoicing D4.5.2; D7.3.4

Annual taxpoint D4.5.7; D7.3.5

Annual tenancy – OTT issue s B2.8.3

Annual VAT return A2.2.2

Anti-avoidance rules

on change of VAT rate A2.3.7

OTT – also ⇒ Option to tax

disapplication B3

permission to opt B2.6

and TOGC B4.8

PE – standard method override A6.4

RRP/RCP – change from C10

time of supply

annual taxpoint D4.5.7; D7.3.5

building work D1.4

freehold sale D5.6.4

TOGC B4.8; B4.12

undervaluation of supply A2.4.1

VAT group A1.7.4

disclosure A8.3–A8.5

Anti-forestalling A2.3.7

self-storage B1.14.7

listed buildings C11.3.3

Appeal A1.4

Appliance – electrical or ga s C13.5.2

Apportionment

of rent, on sale B5.7

building work

z/r – dwelling C3.5.1

5% C4.4.5

z/r – RRP/RCP C7.5.1

listed building (former and transitional rules) C11.6.1

5% heating/security C15.3A

caravan site D9.13.1

caravan and content s D9.11.3

houseboat and content s D9.14.1

Approved alteration – listed building (former and transitional rules)

approved – meaning C11.4

alteration – meaning C11.5

buildings qualifying C11.2.2

outbuilding C11.7

withdrawal of zero-rating

transitional rules C11.3.2

anti-forestalling C11.3.3

Architect ⇒ Professional

Armbrecht option – non-busine ss A7.2.3

Armed forces – accommodation C6.5.3

Assessment – by HMRC A1.3

Asset – meaning B5.2.1

Assignation ⇒ Assignment

Assignment

of lease etc – exemption B1.5.1

reverse premium B5.5.5

of rental stream B6.8

virtual B6.8

Assisted living units –

(see extra care )

Associate – relevant, OTT B2.2.1

ATM

provision of space for – licence to occupy? B1.9.4

OTT anti-avoidance B3.5.3; B3.6.2

Auction

auctioneer ⇒ Professional

issues on TOGC B4.8.3

to satisfy debt B6.11.2

Authenticated receipt

construction industry D1.3.4

as evidence of input tax A5.2.4

Automatic permission

for OTT B2.6.1

to revoke OTT B2.10

Avoidance

generally A8

HMRC's views A8.1.1

case law A8.2

disclosure A8.3 – 5

legislation ⇒ Anti-avoidance

B

Bad debt

relief for D4.5.4; A2.3.6

customer's position A5.2.5

Bank

development financier – OTT B3.7

minor occupation B3.5.4

ATM B3.6.2

borrowing from D2.8.1

foreclosure etc B6.11.1

Barn ⇒ Outbuilding

Barracks – as RRP C6.5.3

Barter or exchange

generally A2.4.2

land B5.3

and OTT anti-avoidance B3.7.10

in PPP/PFI scheme D1.7.1

Basic taxpoint A2.3

Bathroom

disability works C14

mobility aids for elderly C14.8

Beach hut – accommodation D9.6

Bed and breakfast D9.4

Bed-sit

whether dwelling C2.4.2

conversion to C4.2.3

Belonging – place of supply A3.2.2

Beneficial interest

exemption B1.7

split from legal title B6.1.1

TOGCs B4.5.3; B4.6.7

person constructing C5.4.2

Blocking Order C13.6

Boarding house

accommodation in D9.4

RRP treatment C6.6.1

Boat

houseboat D9.14

mooring and storage B1.13

Box – viewing accommodation D9.17

Breach of tenant's covenant – payment for B5.5.2

Break clause – major interest C5.5.2

Brewers' Society – OTT B2.4.1

Bridge ⇒ Civil engineering

toll B1.8.5

BSF ⇒ Education

Building

meaning C2.3.3

as part of land B1.4.1

demountable B1.4.2

scope of OTT B2.3.2

Building contract – types of D1.2.7

Building contractor ⇒ Contractor

Building control fees D2.6.1

Building land – sale of

Directive B1.10.1

civil engineering works B1.11

to RSL B2.4.5; D3.9.2

TOGC B4.3.2

'golden brick' C5.4.3

Building materials

meaning C13.4-5

supply of materials only C13.2

supply by contractor C13.3

with z/r or 5% works C13.3

disability works C14.4.6

energy saving materials C15.2

grant-funded heating and security C15.3

whether separate supply A5.5A; C12.3B

blocking order C13.6

'DIY' refund scheme C12.3.4

Building work

overview D1

liability D1.2

time of supply D1.3–D1.4

place of supply A3.5.1

self-supply D1.6

issues for occupier D6.8

'DIY' refund scheme C12

historic rules Annex A

Business

scope and meaning A1.8

public body A1.8.4; C6.8.1

share transaction A6.2.7

charity C6.8

'DIY' housebuilder C12.3.2

transfer as going concern B4

Business entertainment A5

C

Call option B1.7.3

Camping facilities D9.9

Capital Allowances – CGS A7.1

Capital Goods – standard PE method A6.3.2

Capital Goods Scheme (CGS)

scope A7.2–A7.4

expenditure from 2011 A7.3

land A7.3.2

buildings A7.3.3

civil engineering works A7.3.4

expenditure before 2011 A7.4

non-business use A7.2.3

thresholds A7.3.1

optional rule for 'self-storage' facilities A7.3.6

adjustment period

duration; intervals A7.5

new registrations A7.5.3

TOGC, VAT grouping A7.5.4

making adjustments A7.6

disposal as a supply A7.7.1; A7.7.2

part disposal A7.7.3

disposal as TOGC A7.7.4

loss or destruction A7.7.5

expiry of short lease A7.7.6

deregistration A7.7.7

record keeping A7.9

and OTT anti-avoidance B3.4

impact in particular cases

dwelling, RRP/RCP building A7.8

landlord D4.10

property business D5.11

commercial occupier D6

and capital allowance s A7.1

Capping – time limit s A1.3.2

Car parking ⇒ Parking

Caravan D9.10

energy saving materials C15.2.3

pitch for – OTT B2.4.7

Care home

as RRP C6.4

disability works C14.4

energy saving materials C15.2

Carpet or carpeting

with z/r or 5% work C13.5.3

Cash accounting scheme

output tax A2.2.2

input tax A5.2.5

Cashflow

issues for developer

timing of OTT D2.3.2

cashflow planning D2.4.3

issues for landlord D4.5.3

sale and purchase D5.6.5

Catering – rooms in hotel s D9.5.2

Catering concession B1.9A

Central heating ⇒ Heating

Certificate

to disapply OTT B2.4

conversion to dwelling B2.4.2

RRP B2.4.3

RCP B2.4,4

RSL B2.4.5

z/r/5% for RRP/RCP C7.6

construction C7.6

conversion to RRP C8.2.4

empty RRP building C8.3.3

listed building C11.2.3

z/r sale or lease C9.5

contractor's position D1.2.5

RSL

conversion to dwelling C4.5.4

conversion to RRP use C8.4

OTT B2.4.5

disability works C14.7

medical equipment etc C16.2

Chalet – holiday accommodation D9.6

Change of intention

input tax adjustment A6.6

commercial housebuilder D3.3.3

DIY housebuilder C12.3.2

Change of use

of building ⇒ Conversion

to dwelling/RRP/RCP – OTT B2.4

from RRP/RCP C10

asset used outside the business B5.4

commercial occupier D6.9

Change of VAT rate ⇒ Rate

Changed number of dwellings conversion C4.2.2

Channel Islands

status A3.2.6

Goods and Services Tax, Jersey A1.2

Channel Tunnel A3.2.6

Charge – lender's security D2.8.1

Charity

meaning C6.7

business/non-business C6.8

works for C1.3.1

sale or letting to C1.3.2

storage facility B1.14.6

RCP building

meaning C6.7–C6.9

'solely' C6.10

former 90% concession C6.11

rules ⇒ Relevant charitable

'DIY' refund scheme C12.2.2

disability works – zero-rating C14

medical equipment etc – zero-rating C16.2

lifeboat station etc – zero-rating C16.3

fund-raising event – exemption B1.16.3

CGS issues A7.8

types of:

care home etc ⇒ Relevant residential

educational ⇒ Education

RSL D3.9

religious ⇒ Worship

Chattel ⇒ Fixtures

Children

residential home – RRP C6.4

nursery – as RCP C6.8.1

school ⇒ Education

Church ⇒ Worship

Church hall – as RCP C6.9B

CIS – deduction of tax D1.5.2

Civil engineering work

meaning B1.11.5

building work

with z/r new building C3.5.1; C7.5.1

caravan park D9.13.1

with listed building C11.7.3

new freeholds B1.11

included in sale of land B1.11.5

CGS A7.3.4; A7.4.6

Clauses in agreements ⇒ Contract

Clawback

PE, change of intention A6.6

CGS, disposal A7.7.1

change of use from RRP/RCP C10

Cleaning, tenant D4.6.5

Co-owners B6.5

Coin-operated machine, siting B1.9.4

College ⇒ Education

Common parts

flats, sheltered housing C2.8

RRP building C6.3.6; C6.4.3

landlord's services to D4.6.1

Commonhold B6.6

housebuilder D3.10.1

Community Infrastructure Levy D2.6.2

Compensation B5.5

Completion of construction – z/r work s C3.5.2

Complex of buildings

scope of OTT B2.3.2

RRP complex C6.4.4

Compulsory purchase D5.6.3

Computer – CGS A7.3.5

Concession

trading, catering etc B1.9A

extra-statutory ⇒ Extra-statutory

Conference

in hotel etc D9.5.3

obstacle to RRP C6.3.2

Congestion charge B1.8.5

Connected person – anti-avoidance

meaning under CTA s1122 B3.5.2

self-storage facility B.11.2

OTT B3.5.2

time of supply

building work D1.4

freehold sale D5.6.4

professional services D7.3

property letting D4.5.7

change of VAT rate A2.3.7

value of supply A2.4.1

disclosure of 'schemes' A8.3.2

Connection charge – utilitie s C4.6

Consideration for supply

value of supply A2.4

deduction – building work D1.5.2

no consideration ⇒ Gift

Constructing, person⇒ Person

dwelling C5.2

RRP/RCP building C9.3

Construction (ie new build)

overview D1

dwelling C3

scope of z/r C3.2–C3.4

retained facade C3.3.3

link/annexe C3.4

new dwelling in extension C3.4.1

relocated/'kit' format C3.2

extent of z/r C3.5

apportionment C3.5.1

RRP/RCP building C7

scope of z/r C7.2–C7. – 4

retained façade C7.3.1

link/annexe C7.4

RCP annexe C7.4.3

relocated/'kit' format C7.2

certificate C7.6

extent of z/r C7.5

apportionment C7.5.1

on caravan park D9.13.1

lifeboat slipway C16.3

'DIY' refund scheme C12

building materials C13

effect on OTT B2.3.1

types of contract D1.2.7

time of supply D1.3–D1.4

place of supply A3.5.1

self-supply D1.6

issues for occupier D6.8

historic rules Annex A

Construction Industry Board Training Levy D1.5.2

Construction Industry Scheme – tax deduction D1.5.2

Consultant ⇒ Professional

Contents – building ⇒ Fixtures

Contingent payment – property sale D5.6.3

Continuous supply of services D7.3.4

Contract

building contract

types of D1.2.7

VAT clause D1.2.1

effect of OTT on B2.8

VAT provisions in:

lease D4.14

sale generally D5.13

sale treated as TOGC B4.9B

Contract debtor PFI D1.7.2

Contract farming D8.7.2

Contracted out services – government and NHS D1.7.1

Contractor

issues generally D1

authenticated receipt D1.3.4

deductions from price D1.5.2

liability of supply D1.2

building materials C13

flat rate scheme A2.6

place of supply A3.5.1

cross-border contract D1.8

PPP/PFI scheme D1.7

self-supply of construction services D1.6

time of supply D1.3–D1.4

Contribution

landlord to tenant B5.8.1

by vendor for remediation B5.5A

by partner to partnership B6.3.3

Convent – as RRP C6.5.1

Conversion

work generally ⇒ Building work

to dwelling

5% works C4.2–D4.4

for RSL C4.5

'DIY' refund scheme C12.3.9

grant of major interest C5.8

OTT B2.4.2

to RRP

5% works C8.2–C8.4

for RSL C8.4

'DIY' refund scheme C12.3.9

grant of major interest C9.4

OTT B2.4.3

Cooling off period, OTT B2.10.1

Correction of error ⇒ Error

Cost component – input tax A6.2.2

Costs, reimbursement of ⇒ Reimbursement

Cost-sharing exemption B1.16.4

Country landowner, issues for D8

Covenant – payment for tenant's breach B5.5.2

Covered walkway – OTT B2.3.2

Credit note – building work D1.2.1

Crops, right to remove D8.5.4

Cross-border transaction

place of supply generally A3

compliance issues

building work D1.8

professional services D7.4

recovery of VAT

related to non-UK supply A6.2.4

non-UK VAT A5.6

'DIY' scheme C12.3.1

Crown interest – listed building (former and transitional rules) C11.4.4

Curtilage

extent of z/r works C3.5.1

extent of OTT B2.3.2

Customs ⇒ HM Revenue

D

Damages, liquidated ⇒ Liquidated damage s

Day centre – disability work s C14.4

DBFO – road scheme D1.7.3

De minimis limits, PE A6.3.5

local authorities etc A6.3.6

Debt

property finance D2.8.1

supply in satisfaction of debt B6.11.2

bad debt ⇒ Bad debt

Declaration of non-merger – and surrender of lease B4.5.2

Dedication of road or sewer D2.6.3

Deduction – building contract D1.5.2

Deed of rectification – to secure major interest C5.5.3

Deferred consideration – property sale D5.6.3

Demolition

work generally ⇒ Building work

effect on OTT B2.3.2

with z/r construction C3.5.1; C7.5.1

phased – impact on z/r C3.3.1; C7.3.2

materials taken in exchange C3.5.1

listed building (former and transitional rules) C11.6.1

Demountable building B1.4.2

Department for Culture, Media and Sport

listed place of worship C12.5

memorial C12.6

Deposit

at exchange B1.7.2; D5.6.2

OTT rule for TOGC B4.8.3

'golden brick' sale C5.4.4

rent deposit D4.5.5

Deregistration

generally A1.7.6

VAT incurred after A5.4

assets on hand at B5.10

CGS adjustment on A7.7.7

Design and build contract D1.2.7

Design, build, finance, operate road D1.7.3

Designed as a dwelling C2.3

Developer

commercial development D2

general treatment D2.2

OTT issues D2.3

input tax; registration D2.4

PE D2.5

aborted development D2.7

planning gain; roads etc D2.6

project finance D2.8

joint venture B6.9

housing D3; ⇒ Housebuilder

holiday accommodation D9.7

Developer's self-supply

former rules Annex A, 4

CGS adjustments A7.4.7

Development corporation – whether in busine ss A1.8.4

Development financier – OTT B3.7

minor occupation by B3.5.4

Developmental tenancy – s/r B1.10.2

Dilapidations D4.11.2

Direct attribution – PE A6.2

Directives on VAT A1.2

specific provisions Index by legislative reference

place of supply A3

property exemption B1.2

exceptions B1.10.1

option to tax B2.1.3

reduced rates

housing etc C1.4.1

hotels etc D9.2

changes re Lennartz A5.7.1

mutual recovery A5.6

Director, accommodation – former rule s A5.8

Disabilities, people with

home for – RRP C6.4

works or equipment for C14

persons qualifying C14.3

work qualifying C14.4-6

certificate of eligibility C14.7

Disapplication of OTT ⇒ Option to tax

Disbursement

landlord and tenant D4.6

solicitor D7.2

Disclosure

errors A1.3.2

'schemes' A8.3–A8.5

Discount – prompt payment D4.5.6

Disposal test – CGS A7.7.1

Distribution of assets

generally B5.2.1

partnership B6.3.3

Dividend in specie B5.2.1

Divisional registration A1.7.5

'DIY' refund scheme

scope C12.3

claim procedure C12.4

Donated medical equipment C16.2

Duchy interest – listed building (former and transitional rules) C11.4.4

Dwelling

overview of rules C1

meaning of dwelling C2

generally C2.2

'designed as a dwelling' C2.3

common parts C2.8

outbuilding C2.9

listed building C11.2.3; C11.7

multiple occupancy C2.4.2

'extra care' unit C2.6.2

pub premises ⇒ Pub

liability of works

summary C1.2.1

construction C3

conversion

to dwelling C4.2

for RSL C4.5

dwelling to RRP C8.2

empty home C4.3

listed dwelling (former and transitional rules) C11

disability works C14

mobility aids for elderly C14.8

energy saving materials C15.2

grant-funded heating and security C15.3

mains connection C4.6

Isle of Man C4.7

goods incorporated C13

liability of sale or letting

summary C1.2.2

grant of major interest

person constructing C5.2

person converting C5.8

listed dwelling C11.2

former and transitional rule s C11.8

OTT – disapplication B2.4

serviced flat D9.4.5

holiday home D9.6-8

'DIY' refund scheme C12

service charge D3.7

management company D3.8

RSL D3.9

CGS issues A7.8

E

Earth moving – with construction C3.5A

Easement – exemption B1.8.3

Ecclesiastical exemption – listed building (former and transitional rules) C11.4.3

ECJ ⇒ European Court

Education

exemption for B1.16.2

treatment of buildings C6.8D

schools projects D1.7.4

student accommodation ⇒ Student

sports facilities D9.16.7

disability works C14.4

Eighth Directive (superseded) A5.6

Elderly people ⇒ Older

Election to waive exemption ⇒ Option to tax

Electrical appliance

with z/r- or 5% work C13.5.2

grant-funded installation C15.3

Electricity

provided to tenant D4.6.3

connection work ⇒ Utilities

Eligible purposes

OTT anti-avoidance rules B3.6.2

tax points D1.4.4

Empty homes rules – 5% C4.3–C4.4

Empty RRP building – 5% C8.3

Energy saving materials – 5% C15.2

Enfranchisement B6.6.4

Engineer ⇒ Professional

Enlargement of building ⇒ Extension

Entertainment

input tax on A5.2.3

admission to D9.17

Equipment

fixed, leasing of B1.4.4

for people with disabilities C14.6

mobility aids for elderly C14.8

donated, medical C16.2

grant-funded heating and security C15.3

Equitable interest B1.7

Equity finance

issue of shares D2.8.2

related services D7.2.1

ERIC (European Research Infrastructure Consortium) – zero-rating C16.4

Error

generally A1.3.2

misdirection by HMRC A1.3.3

in notifying OTT B2.5.4

over z/r or 5% works D1.2.1

over TOGC treatment B4.1

Establishment – place of supply A3.2.2

Estate agent ⇒ Professional

European Court of Justice

generally A1.4.2

website A1.4.3

judgments Index of cases

European Research Infrastructure Consortium – zero-rating C16.4

European Union

VAT Directives A1.2

Commission Green Paper on VAT B1.2.6

cross-border transaction

goods from EU A1.1.1

mutual recovery A5.6

building work A3.5.1; D1.8

professional services A3.5-6; D7.4

Exclusivity – licence to occupy B1.9.2

Exempt input tax A6.1

Exempt land

OTT anti-avoidance rules B3.6

tax points D1.4.4

Exemption

general implications A1.1.2

general scope A1.9.3

history Annex A, 6

exemptions

property B1

exceptions to exemption B1.10

OTT B2; B3

where input tax was irrecoverable B1.16.1

education B1.16.2

fund-raising event B1.16.3

cost-sharing B1.16.4

admission charges D8.2.6

sports facilities D9.16

shares A6.2.7

related services D7.2.1

Exhibition space B1.9.7

overseas exhibitors A3.4.2

Exported services

building work A3.5.1; D1.8

professional services A3.5-6; D7.4

Extension to existing building

excluded from z/r C3.2; C7.2

additional dwelling C3.4.1

RCP annexe C7.4.3

Extra care units

whether dwellings C2.6.2

whether RRP C6.4.5

Extra-statutory concession etc

generally A1.3.4

dwelling

mains connection (withdrawn) C4.6

service charge D3.7.2

RRP/ RCP building

90% non-business use (withdrawn) C6.11

'switching areas' (withdrawn) C10.3.3

mains connection (withdrawn) C4.6

student accommodation C6.3.2

caravan site (withdrawn) D9.12.2

option to tax

VAT incurred pre-registration (withdrawn) B2.9.4

VAT incurred post-registration (withdrawn) B2.9.5

CGS – fitting s A7.4B

appealability A1.4.1

F

Facade, retention of C3.3.3

Facilities, for tenant D4.6.8

Farmer, issues for D8

Farmhouse – input tax D8.3.2

Fee farm grant B1.6.1

Fee simple B1.6.1

Finance – for property

project finance D2.8

sale and leaseback D6.5.3

sale of rental stream, securitisation B6.8

Financing – test for anti-avoidance

OTT B3.7; D2.3.6

time of supply of works D1.4.5

First grant of major interest ⇒ Person

Fishing rights D8.5.1

Fitting out works

building materials with z/r or 5% works C13

landlord's contribution to B5.8.1

tenant's payments – anti-avoidance B3.7.8; D2.3.6

inclusion in CGS A7.3.3, A7.4.5

Fixed asset PFI D1.7.1

Fixtures and fittings

as part of land B1.4.3

with building work

z/r or 5% works C13.3

installation services C13.3.5

items not 'ordinarily incorporated' C13.4–C13.5

disability works C14.4-6

mobility aids for elderly C14.8

energy saving materials C15.2

grant-funded heating and security C15.3

with sale or lease B1.4.3

with z/r sale or lease

dwelling C5.6.1

RRP/RCP C9.3.3

blocked input tax C13.6; D3.3.4

later disposal by developer C13.6.5

'DIY' refund scheme C12.3.4

with caravan D9.11.3

with z/r houseboat D9.14.1

Flat ⇒ Dwelling

Flat rate scheme A2.6

farmer D8.1

Floorspace calculation

partial exemption A6.5.5

RCP building C6.10A

Four year cap A1.3.2

Foreclosure B6.11.1

Foreign VAT ⇒ Cross border

Forward funding D2.8.3

Forward sale agreement D2.8.4

Franchises, trading, catering etc B1.9A

Freehold

exemption B1.6.1

s/r

new building or civil engineering work B1.11

dwelling B1.11.3

RRP/RCP building B1.11.4; C9.6.1

new holiday home D9.7.2

reversion, CGS issue for dwellings, RRP/RCP building s A7.8

time of supply D5.6

Fuel – provided to tenant D4.6.3

Fully taxable, meaning A6.1

Funding ⇒ Finance, Financing

Fund-raising event – exemption B1.16.3

Furniture ⇒ Fixtures

G

GAAR – proposed A8.1.2

Garage

meaning C2.9

building work

with dwelling

new dwelling C3.5.1

with 5% works C4.4.4

conversion for RSL C4.5.5

listed dwelling C11.2.3

disability works C14.3.3

'DIY' refund scheme C12.3.6

with RRP building

new building C7.5.1

with 5% works C4.4.4

conversion for RSL C8.4.4

with RCP building C7.5.1

whether itself RCP C6.7

sale or letting ⇒ Parking

with z/r grant

of dwelling C5.6.2

RRP/ RCP building C9.3.3

listed building C11.2.3

Garden ⇒ Grounds, Landscaping

Gas ⇒ Utilities

Gas appliance

with z/r or 5% works C13.5.2

grant-funded installation C15.3

General anti-abuse rule – proposed A8.1.2

Gift

generally A1.6.3

evidence of input tax B5.2.1

of land B5.2

value of supply A2.4.2

'gifting' – OTT anti-avoidance B3.7.10

'gifting' – PFI D1.7

Global option B2.7.1

Going concern ⇒ Transfer

'Golden brick' C5.4.3

Goods

supply of A1.6

property as 'goods' A1.6.4

VAT due on deregistration A1.6.7

place of supply A3.2.1

provision of storage facilities B1.14

donated medical equipment C16.2

in building ⇒ Fixtures

Government body

whether in business A1.8.4

VAT recovery A5.3

Supply to:

OTT B3.6.2

building work D1.3.2; D1.4.4

PPP/PFI D1.7

Customs ⇒ HM Revenue

DCMS – VAT refund s C12.5; C12.6

Highways Agency D1.7.2; D2.6.4

NHS ⇒ National Health

local authority ⇒ Local

Granny annexe C2.5.2

Grant – of lease etc

exemption B1.5.1

meaning for OTT B3.2

major interest ⇒ Major interest

Grant-funded heating and security C15.3

Grazing rights D8.6

Green Paper – European Commission B1.2.6

Grounds, of building

included in OTT B2.3.2

landscaping work ⇒ Landscaping

included in z/r sale or lease

of dwelling C5.6.2

of RRP/RCP building C9.3.3

listed building

as part of listed building C11.7

approved alterations (former and transitional rules) C11.5E

included in z/r sale or lease C11.2.8

disability works C14.3.3

Group property companies D6.7

Group registration

generally A1.7.4

PE A6.2.6

CGS A7.5.4; A7.6.5

OTT B2.2.1

TOGC B4.6.6

TOGC to PE group B4.12

person constructing C5.4.7

use by developer D2.4.1

use by occupier D6.7.1

Guarantee – of rent etc D6.3.5

given by landlord B5.9.4

Guesthouse, accommodation D9.4

Gutting test – listed building C11.2.4

Gym ⇒ Sports

H

Hairdressers' chair rentals

Position to 1 October 2012 B1.9.5

Position from 1 October 2012 B1.15

Halifax doctrine A8.2.1

Hall

village hall etc – as RCP C6.9

hall of residence C6.3; D9.4.3

sports facilities, letting D9.16

Hallmarked scheme A8.5

Handicapped people ⇒ Disabilities

Headlease, meaning B1.6.2

Heating appliance or system

with z/r- or 5% work C13.5.2

disability works C14.6

heating system control C15.2.2

grant-funded installation C15.3

grant-funded leasing C15.3.6

Hiatus period – in 1989 Annex A, 3.1

Highways Agency

PFI D1.7.3

section 278 agreements D2.6.4

Historic rules Annex A

HM Revenue & Customs

generally A1.3.1

guidance A1.3.5

VAT registration A1.7

OTT unit B2.5.2

Holding company, input tax A6.2.7

Holiday accommodation

provision of D9.6-8

utility charge D4.6

Isle of Man D9.15

Directive D9.2

place of supply A3.4.5

Holiday home

generally D9.6–D9.8

'DIY' scheme C12.3.6

energy saving materials C15.2

Home

dwelling ⇒ Dwelling

care home – as RRP C6.4

disability works C14.4

Home Energy Efficiency Scheme C15.3.4

Hospice – as RRP C6.5.2

Hospital

not RRP C6.6.2

donated equipment C16.2

NHS ⇒ National Health

Hostel

accommodation in D9.4.4

whether RRP C6.6.1

Hotel

accommodation in D9.5

28 day rule D9.5.5

Isle of Man D9.15

Directive D9.2

sale or letting of D9.5.4

not RRP C6.6.1

House or housing ⇒ Dwelling

House in multiple occupation conversion C4.2.3

Houseboat D9.14

energy saving materials C15.2

mooring for – OTT B2.4.7

Housebuilder, commercial

issues generally D3

treatment of projects D3.2

non-completion D2.7

sale uncompleted D3.6

sale of reversion D3.4.2

input tax recovery D3.3

VAT registration D3.3.1

granting a short lease D3.3.3

blocking order C13.6

incentive scheme D3.3.5

PE D3.4

CGS A7.8

planning gain; roads etc D2.6

service charge D3.7

management company D3.8

RSL D3.9

building own home C12.3.2

Housebuilder, 'DIY' C12.3–C12.4

Housing association

generally D3.9

definition B2.4.5

building land – OTT B2.4.5

conversion to dwelling C4.5

conversion to RRP C8.4

'DIY' refund scheme C12.3.2

shared ownership scheme D3.9.3

supply to local authority D3.9.4

I

Immovable property B1.4.2

Imported goods, input tax A5.2

Imported services

building work A3.5.1; D1.8

professional services A3.5.3; D7.4

In the course of

construction C3.5; C7.5

5% works C4.4.2

approved alterations to listed building (former and transitional rules) C11.6.1

Incentive

to take lease B5.8–B5.9

assignment of lease B1.5.3; D6.4.2

surrender of lease B1.5.3; D4.11

freehold sale D5.5

input tax for occupier D6.10.2

housebuilders' incentives D3.3.5

historic treatment Annex A, 8

Incidental – PE A6.3.2

Income tax – deduction s D1.5.2

Incorporated – material s C13.3.1; C13.6.3

Independent Living Units –

(see extra care)

Inducement to tenant B5.8 – 9

Infraction proceedings

generally A1.2

on z/r Annex A, 3

on exemption for tolls B1.5B

on VAT grouping A1.7.4

on energy-saving materials C15.2.5

Inn

accommodation in D9.4

not RRP C6.6.1

Input tax

generally A5

PE A6

CGS A7

other VAT, incurred:

for non-business A6.2.9

before registration A5.5

and OTT B2.9.4

after deregistration A5.4

refund schemes C12

interaction with other rules:

OTT B2.9

TOGCs B4.11; A6.2.5

Insolvency – disposals in B6.11

Installation of goods ⇒ Fixtures

Institutional care home

as RRP C6.4

disability works C14.4

energy saving materials C15.2

Insulation of dwelling etc C15.2.2

Insurance – for tenant D4.6.7

Intended for use

as a dwelling B2.4

solely for RRP C6.2.2

solely for RCP C6.7.1

Intending trader A1.7.2

Interest

payable to HMRC A1.3.2

for late payment of rent B5.5.2

Interest in land B1.6–B1.7

Intermediary, relevant – OTT B2.4.2

Intermediary services ⇒ Professional

International transaction ⇒ Cross-border

Interval – CGS A7.5

Invoice – VAT invoice

generally A2.2

example A2.2A

as evidence of input tax A5.2.4

tax certificate for gift B5.2.1

advance, annual D4.5.2; D7.3.4

Islamic financial products B6.10

Isle of Man

status A1.2

VAT legislation A1.2

VAT administration and registration A1.3.1

home improvements C4.7

hotels and holiday accommodation D9.15

J

Jersey

status A3.2.6

Goods and Services Tax A1.2

Joint tenancy / joint property B6.5

Joint use or occupation ⇒ Shared

Joint ventures B6.9

Judicial review A1.4.1

K

Kitchen appliance or unit – building material s C13.5

L

Laboratory equipment C16.2

Land

exemption B1

meaning B1.4.1

interest in or right over B1.6–B1.7

right over B1.8

licence to occupy B1.9

building land B1.10.1

services – place of supply A3

Landfill site B1.9A

Landlord

generally D4

treatment of letting

liability D4.2

OTT D4.3

service charge D4.6–D4.7

time of supply D4.5

other transactions etc

tenant incentive D4.4

termination of lease D4.11

variation, reimbursement D4.12

tenant sub-letting or assigning D4.13

input tax

PE D4.9

change of use, CGS D4.10

managing agents D4.7–D4.8

VAT clauses in lease D4.14

Landlord and Tenant Act compensation B5.5.3

Landowner, country D8

Landscaping

with z/r construction

area covered C3.5.1; C7.5.1

work covered C3.5A

with 5% work C4.4.1

listed building

whether listed C11.7.3

whether alteration (former and transitional rules) C11.5E

with z/r sale or lease C5.6.2; C9.3.3; C11.2.8

blocked input tax C13.6.3

Late payment, interest for B5.5.2

Laundry facilities

flats, sheltered housing C2.8

RRP accommodation C6.3.5

Lavatory

disability works C14.4

Law

legislation, generally A1.2

case law, generally A1.4

Law of Distress Amendment Act D4.13.3

Law of Property Act receiver B6.11.2

Law Society agreement

lease variation B5.6

rent apportionment B5.7

solicitor D7.3.2

Lawyer s' services ⇒ Professional

Lease and leaseback – VAT planning B3.1.2

Lease of fixed equipment

generally B1.4.4

donated, medical C16.2

grant-funded heating C15.3.6

Lease of property

meaning B1.6.2

grant, assignment, surrender B1.5.1

business/non-business A1.8.2

liability

overview D4.2

exemption B1.6

exceptions B1.10

parking B1.12

for boat or aircraft B1.13

storage facility B1.14

facilities for hairdressers B1.15

hotels etc D9.5.4

holiday accommodation D9.7.3

OTT B2; D4.3

as TOGC B4.5.1

CGS implications A7.7.4

dwelling C5

overview C1.2.2; D4.2.1

person constructing C5.2

person converting C5.8

listed building C11.2

former and transitional rule s C11.8

and OTT B2.4

RRP/ RCP building

overview C1.3.2

person constructing C9.3

person converting C9.4

listed building C11.2

former and transitional rule s C11.8

and OTT B2.4

lease for other use C10.2, C10.4

fixtures and fitting s B1.4.3

historic rules Annex A

variation B5.6

incentive to take B5.8–B5.9

time of supply D4.5

service charge D4.6–D4.8

issues on termination D4.11

VAT clauses D4.14

Leasing and letting B1.5.2

Legal ownership, bare ⇒ Beneficial

Legal services ⇒ Professional

Legislation A1.2

Legitimate expectation A1.3.4

Leisure – use of land D9

Lender

reimbursement of costs D2.8.1

sale in satisfaction of debt B6.11.2

Lennartz accounting

input tax recovery under A5.7

and partial exemption A6.5.7

and CGS A7.2.3

output tax liability under B5.4

Letting ⇒ Lease, Licence

Liability of supply

overview A1.9

building work A1.11; D1.2

professional services A1.11.4; D7.2

property transaction A1.10

Licence to occupy land –

(see also lease )

business/non-business A1.8.2

exemption B1.9

Lifeboat – works for C16.3

Lift

for disabled C14.4

chair lift, stair lift etc C14.6, C14.8

Light – right to B1.8.3

Limited liability partnership B6.2

Limited partnership B6.4

Linkage – to existing building

z/r construction C3.4; C7.4.1

additional dwelling C3.4.1

RCP annexe C7.4.3

linked later C3.4.2; C7.4.1

Linked buildings – OTT B2.3.2

Liquidated damages B5.5

deduction from contract price D1.5.2

Listed building

building qualifying for z/r C11.2.2

z/r sale of lease

current rules C11.2

former and transitional rule s C11.8

blocking order C13.6

approved alteration (former and transitional rules) C11.4–C11.5

meaning of approved C11.4

meaning of alteration C11.5

repair and maintenance C11.5.4

extent of z/r C11.6

fixtures and fitting s C13

transitional rules C11.3.2

anti-forestalling C11.3.3

Listed places of worship refund scheme C12.5

Litigation – proce ss A1.4

Live-work unit C2.7.2

Living accommodation ⇒ Dwelling, Relevant residential

Loan funding D2.8.1

Local authority

whether in business A1.8.4

VAT recovery A5.3

PE A6.3.6

CGS A7.2.3

supply by

parking B1.12.6

'person constructing' C5.4.6

supply to

OTT B3.6.2

building work D1.4.4

PPP/PFI D1.7

planning gain/ s106 D2.6.2

dedicating roads etc D2.6.3

RSL D3.9.4

Longer period, PE A6.3.3

Lower rate ⇒ Reduced rate

LPA receiver B6.11.2

LPW scheme C12.5

M

Machine

leasing of fixed B1.4.4

siting of coin-operated B1.9.4

Mains connection ⇒ Utilities

Maintenance

work generally ⇒ Building work

listed building (former and transitional rules) C11.5.4

disability works C14

donated medical equipment C16.2

grant-funded heating C15.3.3

service charge

generally D4.6

dwelling D3.7

Major interest

meaning C5.5.1

z/r for person:

constructing a dwelling C5.2

converting to a dwelling C5.8

constructing RRP/ RCP C9.3

converting to RRP C9.4

reconstructing listed building C11.2

former and transitional rule s C11.8

z/r confined to first grant C5.5.4

failure to grant D3.3.3; C9.2.1

deed of rectification C5.5.3

Man, Isle of ⇒ Isle of Man

Management charge – to tenant D4.6.8

Management company D4.7

dwelling D3.8

Management contract D1.2A

Managing agent D4.7–D4.8

Market – letting of pitch B1.9A

Medical equipment, donated C16.2

Memorial – refund scheme C12.6

Mesne profits B5.5.3

Metered supply – for tenant D4.6.3–D4.6.4

Method, PE A6.3–A6.5

Milk quota, sale of D8.4.3

Mineral rights D8.5.3

Misdirection – by HMRC A1.3.3

Missives B1.7.2

Mobility aids, for elderly C14.8

Monastery – as RRP C6.5.1

Monument

scheduled monument – as listed building C11.2.2

refunds for memorials C12.6

Mooring rights

generally B1.13

houseboat D9.14.3

for participant in sport D9.16.6

Moratorium – local authoritie s A6.3.6

Mortgage

generally B1.7.4

foreclosure etc B6.11

Mortgage capping B5.9.5

Movable structures B1.4.2

Multiple occupancy dwelling – conversion C4.2.3

Museum –

section 33A treatment A5.3

Mutual recovery A5.6

N

National Farmers' Union D8.3A

National Health Service

VAT recovery A5.3

supply to

OTT B3.6.2

donated equipment C16.2

building work D1.4.4

PPP/PFI D1.7

LIFT project D1.7.6

New building

z/r – dwelling

construction C3

grant of major interest C5.2

z/r – RRP/RCP

construction C7

grant of major interest C9.2

s/r freehold B1.11

dwelling B1.11.3

RRP/RCP building C9.6.1

holiday accommodation D9.7

Directive B1.10.1

New civil engineering work

freehold sale B1.11

residential caravan park D9.13.1

NHS ⇒ National Health

Ninety per cent concession (former) – RCP C6.11

Nominee ⇒ Beneficial

Non-business activity

scope of 'business' A1.8

public body A2.1.8; C6.8.1

share transaction A6.2.7

charity C6.8

'DIY' housebuilder C12.3.2

VAT incurred A6.2.9

Lennartz accounting A5.7

CGS A7.2.3

'DIY' refund scheme C12

use of asset in B5.4

and TOGC rule s B4.3.1

Non-exclusive licence B1.9.2

Non-residential – conversion rule s C5.10

Northern Ireland

fee farm grant B1.6.1

listed building C11.2.2

Notification

OTT B2.5.2

and TOGC rule s B4.8

avoidance 'schemes' A8.3–A8.5

Nunnery – as RRP C6.5.1

Nursery – as RCP C6.8.1

Nursing home

as RRP C6.4

'independent living' unit C6.4B

disability works C14.4

energy saving materials C15.2

O

Occupancy, restriction on

dwelling C2.5.6

major interest in dwelling C5.5.5

'DIY' scheme C12.3.6

holiday accommodation D9.7

Occupation – OTT anti-avoidance B3.5.3

Occupier

issues for D6

VAT-averse occupiers – list B2.11A

Office

letting of serviced office B1.9A

office services for tenant D4.6.8

charity – as RCP C6.8

and OTT B2.4.4

Oil – licence B1.8.2

Oil rig

whether in UK A3.2.6

as part of land B1.4.1

Older people

home for – as RRP C6.4

mobility aids C14.8

grant-funded energy and security C15.3

Onerous lease, incentive to take

new lease B5.8-9

existing lease B1.5.3

Optician – partial exemption A6.5.5

Option – put or call option B1.7.3

Option to tax

generally B2

Directive B2.1.3

person opting B2.2; B6

VAT group B2.2.1

physical scope B2.3

linked buildings B2.3.2

construction/demolition B2.3

pre-1 March 1995 option B2.3.3

'global' option B2.7.1

property outside UK A6.2.4

non-application B2.4

existing dwelling B2.4.1

conversion to dwelling B2.4.2

relevant intermediary B2.4.2

RRP building B2.4.3

RCP building B2.4.4

site for RSL B2.4.5

interaction with other exemptions B2.4.8

anti-avoidance rules B3

when to consider B3.2

conditions B3.3

CGS B3.4

occupation B3.5

exceptions B3.5.3–B3.5.5

eligible purposes B3.6

development financier B3.7

minor occupation B3.5.4

issues with PFI D1.7.4–D1.7.5

process B2.5

notification B2.5.2

permission to opt B2.6

existing lease B2.8

real estate election B2.7.2

revocation/termination B2.10

'cooling off' period B2.10.1

six-year rule B2.10.2

twenty-year rule B2.10.3

issues for landlord D4.3.6

issues for tenant D6.3.4

death, liquidation etc B2.10.5

input tax recovery B2.9

interaction with TOGC B4.8

advantages and disadvantage s B2.11

issues in particular cases:

property development D2.3–D2.4

property letting D4.3

property dealing D5.3.3

agricultural tenancies B2.8.3

history of the OTT Annex A, 7

Ordinarily incorporated C13.4

Outbuilding

as dwelling or part of dwelling C2.9

with listed building C11.2.3; C11.7

disability works C14.3.3

whether RRP C6.3.5; C6.4.4

annexe ⇒ Annexe

garage ⇒ Garage

Output tax

meaning A1.1.1

accounting for A2

Outside the scope

generally A1.5

property A1.10.3

Overage

liability D5.3.4

tax point D5.6.3–D5.6.4

Override rules – PE

standard method override A6.4

interaction with CGS A7.6.6

special method override A6.5.2

Overseas activity ⇒ Cross-border

P

Parking facilities B1.12

person constructing – scope for zero-rating C5.6.3

provision incidental to other letting B1.12.4

'park and ride' B1.12.5

local authorities B1.12.6

in education sector B1.16.2

Part-exchange

generally A2.4.2

property B5.3

housebuilder D3.3.5

landlord B5.9.3

Partial exemption

generally A6

attribution A6.2

residual input tax A6.3–A6.5

standard method A6.3

'use'-based calculation A6.3.4

override A6.4

example A6.3C

special methods A6.5

declaration A6.5B

jurisdiction of Tribunal A6.5.1

annual adjustment

standard method A6.3.3

special method A6.5.6

de minimis limits A6.3.5

change of intention A6.6

specific situations:

abortive project A6.2.8

non-business activity A6.2.9

non-UK activity A6.2.4

and standard method A6.3.2

TOGC B4.11.2

VAT group A6.2.6

types of business:

developer D2.5

holding company A6.2.7

housebuilder D3.4

landlord A6.5.4; D4.9

local authority A6.3.6

occupier A6.5.5; D6

property trading D5.10

Partnership B6.3

Payback – PE adjustment A6.6

Payment entitlement (farming) D8.4.4

Payment on account A2.2.1

Penalty for error

generally A1.3.2

incorrect certificate C7.6.3; C8.2.4; C9.5.3

Pension fund B6.7

OTT anti-avoidance B3.7.5

People with disabilities ⇒ Disabilities

Peppercorn – whether busine ss A1.8.2

Permission

for OTT B2.6

to revoke OTT B2.10

Person constructing/ converting/ substantially reconstructing

major interest

dwelling, person:

constructing C5.2

converting C5.8

reconstructing listed C11.2

former and transitional rule s C11.8

RRP/ RCP, person:

constructing C9.3

converting to RRP C9.4

reconstructing listed C11.2

former and transitional rule s C11.8

blocking order C13.6

CGS issues A7.8

holiday home D9.7

supply to person converting – OTT B2.4

'DIY' refund scheme C12

issues for housebuilder D3

rules until 1989 Annex A, 2

Personal right B1.–7.2AQ is this correct?

PFI D1.7

Pitch

car boot sale, at B1.12B

caravan, for D9.12

market stall, for B1.9A

tent, for D9.9

sports facilities D9.16

Place of supply

generally A3

goods A3.2.1

services A3.2.2

use of property

exhibition A3.4.2

storage A3.4.3

holiday accommodation A3.4.5

building work A3.5.1

compliance issues D1.8

professional services A3.5.3; A3.6

compliance issues D7.4

Planning (VAT planning) A8

Planning gain D2.6.2

Planning permission

dwellings

need for permission C2.6

restrictions on use or disposal C2.5

restrictions on all-year use etc C5.5.5; D9.7

'DIY' scheme C12.3.3

as issue with retained facades C3.3.3

listed building consent (former and transitional rules) C11.4

seasonal caravan pitches D9.12

planning use classes C2.6B

Planting ⇒ Landscaping

Portfolio

OTT – 'real estate election' B2.7.2

TOGC B4.3.2

Post-trading expenditure A5.4

Potato quota D8.4.3

Power – provided to tenant D4.6.3

Power of sale B6.11.2

PPP D1.7

Pre-21 June 1988 obligation Annex A, 3.2

Pre-emption right B1.7.3

Pre-payment

effect on taxpoint A2.3

and change of VAT rate A2.3.7

use in 1989 Annex A, 3.3

Pre-registration VAT A5.5

Pre-trading expenditure A5.4

Premium

for lease ⇒ Lease

reverse – new lease B5.8–B5.9

reverse – existing lease B1.5.3

z/r lease C5.5.4

Price

value of supply generally A2.4

property at undervalue B5.2

adjustment

prompt payment D4.5.6

on OTT B2.8

deductions – work s D1.5.2

unascertainable D5.6.3; D7.3.2

terms of sale agreements D5.13.1

Principal private residence C5.5.5

Principal VAT Directive ⇒ Directives

Prison – not RRP C6.6.2

Private Finance Initiative D1.7

Private registered provider of social housing ⇒ Housing association

Private use – asset put to B5.4

Privity of contract D4.13.2; D6.10.3

Pro indiviso ownership B6.5

Pro rata calculation – PE A6.3.1

Professional services

generally D7

liability D7.2

with building work D1.2.7

with disability works C14.4

flat rate scheme A2.6

place of supply A3.5–A3.6; D7.4

time of supply D7.3

managing agent D4.7–D4.8

Profit à prendre B1.8.2

Project finance D2.8

Project management ⇒ Professional

Prompt payment discount D4.5.6

Property questionnaire – used by HMRC D2.4A

Property unit trust B6.7

Protected building C11.2.2

Pub – flat over etc

whether a dwelling C5.10.3

OTT B2.4.1

Public body

whether in business A1.8.4; C6.8.1

VAT recovery A5.3

Public Private Partnership D1.7

Purchase, issues on

property business D5

commercial occupier D6.2

Put option B1.7.3