Value Added Tax Act 1994 Schedule 4A paragraph 1

Services relating to land

Schedule 4A paragraph 1 establishes the place of supply rule for services connected to land, providing that such services are treated as supplied in the country where the land is situated.

• Any supply of services connected to land is treated as made in the country where that land is located, determining where VAT is due.
• Covered services include granting, assigning or surrendering interests or rights over land, licences to occupy land, and the provision of holiday accommodation, caravan pitches, tent pitches and camping facilities.
• Construction, demolition, conversion, reconstruction, alteration, enlargement, repair or maintenance of buildings or civil engineering works are all within scope, as are services provided by estate agents, auctioneers, architects, surveyors, engineers and similar professionals dealing with land matters.
• Sleeping accommodation and associated rooms in hotels, inns, boarding houses and similar establishments are also covered, with broad definitions of both "holiday accommodation" and "similar establishment" to capture a wide range of property types.