2.1 What constitutes land?

For the purposes of VAT, the term ‘land’ includes any buildings, civil engineering works, walls, trees, plants and any other structure or natural object in, under or over it as long as they remain attached to it.

2.2 How do I make a supply of land?

You make a supply of land by making a grant of an interest in, right over or licence to occupy land in return for a payment or consideration. If you make free supplies of land you should read paragraph 7.6. A grant includes an assignment or surrender.

a grant is the sale of a freehold or other interest, or the creation of a lease or a letting of land.

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