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Print and Post Forms
Opting to tax land and buildings: Application for permission to opt (VAT1614H)
About this form
This form is designed to be filled in on screen. You must answer all the questions except those marked 'optional'. You can’t save the form but once you’ve completed it you’ll be able to print a copy and post it.
Before you complete this form, we recommend that you read VAT Notice 742A Opting to tax land and buildings, follow the link below.
When to complete this form
You should only complete this form if you want to opt to tax land and buildings and require our permission to do so.
You'll require our permission to opt if:
• you've made exempt supplies (such as the grant of a lease) of the land or buildings within the 10 year period ending with the date you want your option to be effective from
• you do not meet any of the automatic permission conditions in section 5.2 of Notice 742A Opting to tax land and buildings
If you want to opt to tax and do not need permission, complete form VAT1614A Notification of an option to tax land and buildings, follow the link below.
If you're completing this form as part of an online application for VAT registration, please attach the completed form to your online application. If you're submitting a postal application, send the completed form and all supporting documents to the address on the `What to do now' page at the end of this form.
What you'll need
The following information will help you complete the form more quickly:
• your VAT registration number (if you have one)
• the land registry title number (if you have one)
• the total value of exempt supplies for the land or buildings in the 10 years before the date you wish your option to tax to be effective
• details of any premiums or pre-payments of rent that you've received or will receive for the land or buildings prior to the effective date of the option to tax
• details of your future plans for the land or buildings including the value of expected supplies over the next 10 years
• the expected value of future input tax which will be incurred for the land or buildings
• details of any connected parties who will occupy any part of the land or buildings
• details of anyone who has helped fund the land or buildings and will occupy any part of them
If you want to reclaim pre-option input tax you'll also need the following details:
• the supplier's name
• the supplier’s VAT registration number
• invoice dates
• the total cost
• the amount of VAT