Guide de l’immobilier – Royaume-Uni
octobre 2023
Il s’agit d’un guide général qui n’est pas conçu pour couvrir tous les cas de figure et toutes les nuances de la TVA immobilière. Des conseils spécifiques à chaque transaction ou livraison doivent toujours être demandés à un spécialiste de la TVA.
| Supply | Commercial/non-residential | Residential | Charitable |
|---|---|---|---|
| Freehold Sale (sale of legal title) | S/R if property 3 years old or less. EX in other cases, but can Opt to Tax making S/R. Any bare land is deemed commercial in effect and EX subject to a seller Opting to Tax. Note – Option to Tax may not apply in some situations. | Z/R for first sale of newly built dwellings or those converted from commercial use. Z/R for first sale of ‘relevant residential’ homes, e.g. care home, students accommodation. Z/R for partly completed new dwellings and relevant residential homes. Z/R for sale of refurbished residential properties that have not been occupied for 10 years or more. EX for all other sales. Note – Option to Tax has no effect on residential properties. | Z/R for first sale of property used solely for ‘relevant charitable’ purpose, e.g. non-business use or ‘village hall’, or partly completed relevant charitable buildings. S/R if not ‘relevant use’ and under 3 years old. EX for all other sales. Note – an Option to Tax may or may not apply depending on scenario |
| Leases | EX, but S/R if Option to Tax by landlord. Note – Option to Tax may not apply in some situations | Z/R for first long leasehold sale in excess of 21 years. EX for all other. Note – Option to Tax has no effect. | Z/R for first long leasehold sale in excess of 21 years. EX for all other. Note – Option to Tax may not apply to relevant charitable use properties |
| Transfer/sale of property including tenants and where leases continued by buyer. | Outside the scope of VAT where conditions are met - seek advice | Outside the scope of VAT where conditions are met - seek advice | Unlikely to apply |
| Rent | EX, but can be S/R if landlord has Opted to Tax or if accommodation is provided with other services, e.g. serviced office | EX in all cases. | EX or S/R if landlord has Opted to Tax. Use for a ‘relevant charitable’ purpose may mean that any Option to Tax does not apply. |
| Construction services | S/R for charges by main contractor to end user/property owner. Subcontractors need to consider UK’s domestic reverse charge rules, where main contractor self-charges VAT. | Z/R for newly constructed dwellings and ‘relevant residential’ homes, including builders materials usually installed by builders. R/R if unoccupied for over 2 years. S/R if not newly constructed or empty for over 2 years. Domestic reverse charge rules may apply. | Z/R for newly constructed ‘relevant charitable’ properties. S/R if not newly constructed. Domestic reverse charge rules may apply. |
| Conversion services | S/R if commercial to commercial or to charitable use. R/R if commercial to dwellings or ‘relevant residential' use. | R/R if change in number of dwellings following conversion, or from ‘relevant residential’ to dwellings or vice versa. S/R if relevant residential to relevant residential and if no change in number of dwellings. | S/R if existing building converted. |
| Refurbishment services | S/R, unless part of a ‘qualifying conversion’ of domestic properties – seek advice | R/R if unoccupied for more than 2 years. S/R in all other cases. | S/R |
| Materials only for building | S/R | S/R | S/R |
| Overseas suppliers of property related services e.g. architect, surveyor, construction | Subject to Reverse Charge if supplied to a UK established VAT registered customer, but if not, overseas supplier may have to register for VAT. There is a nil registration threshold for non-UK established businesses. | Subject to Reverse Charge if supplied to a UK established VAT registered customer, but if not, overseas supplier may have to register for VAT. There is a nil registration threshold for non-UK established businesses. | Subject to Reverse Charge if supplied to a UK established VAT registered customer, but if not, overseas supplier may have to register for VAT. There is a nil registration threshold for non-UK established businesses. |
Imposable avec droit de récupérer la TVA correspondante sur les dépenses
Taux standard (“S/R”) = 20 %.
Taux réduit (“R/R”) = 5 %.
Taux zéro (“Z/R”) = 0 %.
Exonération, sans droit à récupération de la TVA sur les dépenses
Exempté (“EX”) = 0
Option de taxation/autres exceptions
Une option fiscale est une décision prise par chaque entité détenant ou ayant l’intention de détenir un intérêt foncier ou immobilier. Elle nécessite une notification formelle au HMRC et dure généralement au moins 20 ans. Cela signifie que les prestations qui sont normalement exonérées de la TVA deviennent imposables au taux normal, ce qui signifie que la TVA est facturée aux acheteurs ou aux locataires. Il s’agit d’une décision courante pour les propriétaires de locaux commerciaux, car elle permet de récupérer la TVA sur les dépenses correspondantes auprès du HMRC. L’option fiscale ne s’applique qu’à l’optant pour le bien désigné et ne s’applique pas aux revenus/fournitures d’autres personnes (nouveaux propriétaires, sous-locataires).
