Call for evidence outcome

Call for Evidence: Simplifying the VAT Land Exemption

• From: HM Revenue & Customs
• Published: 12 May 2021
• Last updated: 30 November 2021 — See all updates

This call for evidence has closed

Read the full outcome

Simplifying the VAT Land Exemption - summary of responses (open document format)

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Simplifying the VAT Land Exemption - summary of responses

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Detail of outcome

In Spring 2021, the government launched a call for evidence on the simplification of the VAT rules for land and property.

HMRC received over 70 responses from a range of stakeholders, and this document provides a summary of the responses, setting out next steps and how we will further engage with the sector.

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Original call for evidence

Summary

We welcome views on the potential simplification of the VAT rules for land and property.

This call for evidence ran from
9:30am on 12 May 2021 to 11:45pm on 3 August 2021

Call for evidence description

As announced on 23 March 2021, this call for evidence seeks views on the current VAT rules relating to land and property, and explores potential options for simplifying them.

The publication you can read on this page explains how you can help HMRC with its review of those rules.

Documents

Simplifying the VAT Land Exemption - call for evidence

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Simplifying the VAT Land Exemption - call for evidence

PDF, 232 KB, 17 pages

Published 12 May 2021
Last updated 30 November 2021 + show all updates

1. 30 November 2021

   Published a summary of responses to the call for evidence.

2. 12 May 2021

   First published.