Land & Property VAT

When it comes to land and property, VAT rules can be especially complex. VAT costs can be substantial if implications are not considered at the outset. VAT implications relating to property transactions should be carefully considered at the earliest opportunity, and ideally before the transaction takes place. 

The Ayming VAT team can provide a comprehensive service relating to all types of property transaction, including residential and commercial construction and development, purchases and disposals, and matters arising from property investment portfolios and business restructuring. We can help with a range of land and property VAT subjects including, but not limited to:


  • VAT relief on construction of residential or charitable property
  • Obtaining maximum VAT reductions on property conversions
  • TOGC (Transfer of Going Concern) relief for commercial properties
  • VAT implications of a change of usage
  • VAT implications of lease surrenders
  • Opting to tax land and property
  • Disapplications of the option to tax
  • Reviewing property portfolios