Andrew Needham looks at what services are considered to be land-related and where they are taxed.
The general rule for the place of supply of services following Brexit is that the service is deemed to be supplied where the customer belongs. So, if a business has a French customer and your business writes a computer program for them in the UK, the place of supply is France and the services are treated as outside the scope of UK VAT, and no VAT is chargeable.
However, there are exceptions to this general rule, one of which relates to land-related services.
Place of supply of land-related services
The place of supply of land-related services is where the land is located. The location of the customer or supplier is not relevant, nor is their business status.
Land is defined as not only being the land itself but includes buildings and any item,
