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This guidance note provides information on the VAT treatment of buying and selling dwellings. Although the content of this guidance note mainly focuses on the VAT treatment of selling, most of the content is relevant to both the buyer and the seller.

In-depth commentary on the legislation can be found in De Voil Indirect Tax Services V4.233 and V4.235.

For guidance regarding the VAT treatment of buying and selling:

1. •

   agricultural property ― see the Land and buildings ― buying and selling ― agricultural and forestry property guidance note

2. •

   commercial buildings and civil engineering works ― see the Land and buildings ― buying and selling ― commercial buildings and civil engineering works guidance note

3. •

   relevant charitable purpose buildings ― see the Land and buildings ― buying and selling ― relevant charitable purpose buildings guidance note

4. •

   relevant residential purpose buildings ― see the Land and buildings ― buying and selling ― relevant residential purpose buildings guidance note