Value added tax (VAT)
This document is only available with a paid isurv subscription.
A supplier of exempt supplies of land within Schedule 9, Group 1, VATA 1994 can elect to charge VAT under Schedule 10. The option to tax cannot be applied to dwellings or charitable use buildings. The advantage of the option to tax is that a developer who has incurred substantial amounts of VAT while...Explore the subscription options here to get full access to isurv, including downloads.
Try isurv for 1 month!
You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.
Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.
For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584