A supply is excluded from exemption, i.e. it is standard-rated, if it is made pursuant to:

aa developmental tenancy;

bdevelopmental lease; or

cdevelopmental licence

(VATA 1994, Sch. 9, Grp. 1, item 1(b)).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.