01
Property VAT is fact-specific
Supplies of land and buildings are often exempt, but exceptions, zero-rating, the option to tax and anti-avoidance rules can change the result. Timing, intended use and evidence can be decisive.
- Acquisitions, disposals and leases
- Option to tax and disapplication
- Development and change of use
- Input tax recovery and Capital Goods Scheme
02
Construction invoices need the right route
The domestic reverse charge can apply to specified construction services when the parties are VAT registered, the services are within CIS and the customer is not an end user or qualifying intermediary supplier. Each condition needs to be checked.
- End-user status
- Mixed and connected supplies
- Invoice wording and tax points
- Subcontractor and contractor controls
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
VAT Notice 742A: option to taxVAT domestic reverse charge for construction