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A property developer has requested clarification on whether the sale of land followed by the construction of a dwelling for a client should be taxed at different rates or as a single transaction. The DGT has ruled that, as they constitute an inseparable economic provision, the reduced 10% rate applies to both.
Question raised: Tax rates for Value Added Tax purposes.
When the delivery of the land and the construction of the dwelling are so closely linked that they have no practical utility separately for the client, they constitute a single economic operation. In this case, the making available of the land occurs upon the delivery of the constructed dwelling, whereby the 10% tax rate applies to both the plot and the building. No artificial breakdown of the supplies should be made so as not to alter the functionality of the VAT.
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