Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023
2.32The Rate at which VAT is Charged on the Sale of an Ownership Interest
2.32.1The majority of sales
The present rate at which VAT is charged on the sale of an ownership interest is 13.5% (Sch 3...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.