Jurisdiction(s):
United Kingdom

Key definition

Infrastructure definition

What does Infrastructure mean? In legal practice, infrastructure describes assets and networks that provide essential or public services and the projects to procure, finance, construct, operate and maintain them. It is a descriptive term rather than a single defined legal concept; sectoral statutes and planning regimes define specific categories for particular purposes (for example, nationally significant infrastructure projects under the Planning Act 2008 in England and Wales; national or major developments in Scotland; regionally significant development in Northern Ireland; and strategic infrastructure development under Ireland’s Planning and Development Acts). Sectors commonly include transport (roads, railways, ports and airports), social infrastructure (schools, hospitals and justice estates),...

VAT in UK residential development: zero-rating, short leases, holiday homes, planning obligations, incentives, surplus land, golden brick, TOGCs, CGS, partial exemption, overriding leases and reversions

Published by a LexisNexis Tax expert

Practice notes

VAT issues that arise in residential developments

This Practice Note examines VAT matters encountered in residential development projects. It addresses, among other points, the following areas:

different and varying forms of development
the potential consequences of granting short-term leases
relevant planning obligations and local Infrastructure
various incentives available to buyers
disposals of surplus land and incomplete developments,
matters arising from subsequent grants of overriding leases and sales of reversions

For VAT considerations in commercial schemes, see the separate Practice Note: Commercial development—VAT issues.

This Practice Note also includes references to case law from the EU Court of Justice.

For further guidance on whether rulings of the Court of Justice bind the UK courts, see Practice Note: Assimilated law—Assimilated case law.

For commentary on assimilated law (previously retained EU law) and tax more broadly, including the bespoke approach now applied in VAT law, see Practice Note: Assimilated law and tax.

The Court of Justice decisions mentioned here were handed down before the end of the implementation period (which the UK entered on 31 January 2020, and which ended at 11 pm on 31 December 2020)...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Martin Scammell

Martin Scammell is an independent VAT consultant, specialising in property and construction matters, who works with tax departments in major corporates and universities, and with a number of law and accountancy firms. He is the author of the leading reference work on VAT and property.Martin started out in VAT Policy in Customs & Excise, was a Partner at Ernst & Young, where he headed up the VAT real estate group, and then became head of indirect tax at Eversheds.He has been involved in the development of VAT legislation and policy over many years, and regularly serves on working parties established by HMRC. He was a member of the Office of Tax Simplification’s consultative committee for their review of VAT in 2017, and in 2018-19 of HMRC’s external stakeholder group considering the proposed reverse charge for building work. Martin currently works with HMRC as...

Web page updated on 22/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...