Technical briefing: Input tax concessions on land and property

Finance | Debbie Jennings | 3 Mar 2010

Two little-known VAT concessions on land and property are to be radically amended by HMRC this year.

Broadly speaking, these concessions are of benefit to a property owner who is charged VAT on the purchase of a property, is initially denied VAT recovery because he treats the rent as exempt, but decides later to opt to tax the building.

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