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Value Added Tax Act 1994

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This is the original version (as it was originally enacted).

Item No

1The grant of any interest in or right over land or of any licence to occupy land, or, in relation to land in Scotland, any personal right to call for or be granted any such interest or right, other than—

(a)the grant of the fee simple in—

(i)a building which has not been completed and which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose;

(ii)a new building which is neither designed as a dwelling or number of dwellings nor intended for use solely for a relevant residential purpose or a relevant charitable purpose after the grant;

(iii)a civil engineering work which has not been completed;

(iv)a new civil engineering work;

(b)a supply made pursuant to a developmental tenancy, developmental lease or developmental licence;

(c)the grant of any interest, right or licence consisting of a right to take game or fish unless at the time of the grant the grantor grants to the grantee the fee simple of the land over which the right to take game or fish is exercisable;

(d)the provision in an hotel, inn, boarding house or similar establishment of sleeping accommodation or of accommodation in rooms which are provided in conjunction with sleeping accommodation or for the purpose of a supply of catering;

(e)the grant of any interest in, right over or licence to occupy holiday accommodation;

(f)the provision of seasonal pitches for caravans, and the grant of facilities at caravan parks to persons for whom such pitches are provided;

(g)the provision of pitches for tents or of camping facilities;

(h)the grant of facilities for parking a vehicle;

(j)the grant of any right to fell and remove standing timber;

(k)the grant of facilities for housing, or storage of, an aircraft or for mooring, or storage of, a ship, boat or other vessel;

(l)the grant of any right to occupy a box, seat or other accommodation at a sports ground, theatre, concert hall or other place of entertainment;

(m)the grant of facilities for playing any sport or participating in any physical recreation; and

(n)the grant of any right, including—

(i)an equitable right,

(ii)a right under an option or right of pre-emption, or

(iii)in relation to land in Scotland, a personal right,

to call for or be granted an interest or right which would fall within any of paragraphs (a) or (c) to (m) above.

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