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The Value Added Tax (Buildings and Land) Order 2010

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Amendment of Schedule 10 to the Value Added Tax Act 1994

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6.  After paragraph 15 insert—

Meaning of “exempt land”: the building occupation conditions

15A.(1) For the purposes of paragraph 15(3A), the building occupation conditions are met at any time (“the time in question”) if—

(a)the grant consists of or includes the grant of a relevant interest in a building, and

(b)P does not, at the time in question, occupy—

(i)any part of the land that is not a building, or

(ii)more than 10% of any relevant building.

(2) For the purposes of sub-paragraph (1)(b)(i) and (ii) occupation by a person connected with P is treated as occupation by P.

(3) For the purposes of sub-paragraph (1)(b)(i) occupation by a person of—

(a)land used for the parking of cars or other vehicles, or

(b)land that is within the curtilage of a building,

is disregarded if the occupation is ancillary to the occupation by that person of a building.

(4) In sub-paragraph (1)(b)(ii) “relevant building”—

(a)means a building any relevant interest in which is included in the grant, but

(b)does not include any part of such a building in which, immediately before the grant, neither the grantor nor any person connected with the grantor held a relevant interest.

(5) The way in which occupation by a person of a building is measured for the purposes of sub-paragraph (1)(b)(ii) is to be determined in accordance with conditions specified in a public notice(1).

(6) In this paragraph “relevant interest”, in relation to a building or part of a building, means any interest in, right over or licence to occupy the building or part.

(7) Sub-paragraphs (4) to (7) of paragraph 18 (meaning of “building”) apply for the purposes of this paragraph..

(1)

“Public notice” is defined in paragraph 34(3) of Schedule 10 to the Value Added Tax Act 1994 for the purposes of Part 1 of that Schedule.

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