The exemption in VATA 1994, Sch. 9, Grp. 1 extends to the grant of any interest in or right over land or of any licence to occupy land.
HMRC formerly maintained that a licence to occupy required an exclusive right of occupation. However, in Abbotsley Golf & Squash Club Ltd  BVC 2,492, the tribunal held that a non-exclusive licence also qualified for exemption.