If you’re transferring land or buildings that are let to tenants or are in the process of being let, you should read Transfer a business as a going concern (VAT Notice 700/9). You should read this notice if you make, or intend to make, supplies of any interest in land, buildings or civil engineering works. 1.4 The law covering this notice cover Fixtures and fittings are regarded as part of the overall supply of the accommodation and any charges for them are normally included in the rent. But if you provide fixtures and fittings under a separate agreement your supply will normally be standard-rated. 11.7.6 Electricity, lighting and heating

tell you that you have the right to a review of their decision by an officer not previously involved in the matter or to appeal to an independent tribunal — if you opt for a review you can still appeal to the tribunal after the review has finished if you’re unhappy with the outcome Where parking facilities are supplied in conjunction with holiday accommodation the supply is normally standard-rated (see Buildings and construction (VAT Notice 708) for more information). 4.5 Grants of parking facilities with commercial premises A building is new for 3 years from the date that it’s completed. The date of completion is the date the certificate of practical completion is issued, or the date the building is fully occupied, whichever happens first. All freehold sales that take place within the 3-year period are standard-rated. But leasehold sales are exempt (subject to the option to tax, see Opting to tax land and buildings (VAT Notice 742A). 3.3 Freehold sales of new or part completed civil engineering works

The developer of a property, or a landlord, may enter into an agreement with existing occupants or future (identified) unit-holders to set up a commonhold. This is most likely to happen where a leasehold development is being converted to a commonhold. If, after reading the following sub-paragraphs, you need more detailed guidance about business and non-business, see the VAT Business/Non-Business Manual. 4.6.2 Meaning of the term ‘business’ Read about Stamp Duty Land Tax. 8. Developers’ agreements 8.1 Dedicating or vesting new roads or sewers Charges can be levied by the commonhold association to pay for the upkeep of common parts. These charges are referred to as commonhold assessments and reserve fund levies and are treated in the same way as service charges to a long leaseholder or a non-commonhold freeholder. new building (a new building is one that is less than 3 years old) or a partly-completed non-qualifying building

If you let out sports and physical recreation facilities for a series of sessions your supply is exempt (unless you have opted to tax) when you meet all the following conditions: Step For both residential and commercial property, the freehold interest in the common parts is vested in the commonhold association. Normally there will be no consideration attributed to the disposal but it’s a supply for VAT purposes and there will be a requirement to charge VAT if the conditions of paragraph 7.6 apply. 13.6.2 A number of freeholds are converted into a single commonholdgranting someone the right to place a free standing or wall mounted vending or gaming machine on your premises, where the location is not specified in the agreement the interval between each session is at least 1 day but not more than 14 days (for an interval to be at least 1 day, 24 hours must elapse between the start of each session). The duration of the sessions may be varied. There is no exception for intervals greater than 14 days through the closure of the facility for any reason.