Presented by Rosie Jones | 30 June 2026

Property VAT issues do not always start with the construction work. Often, the VAT question comes from the agreement that follows, and how the building or land will be used.

Even a straightforward property agreement can affect the VAT position for years. A lease, licence or other right over land may seem routine, but it can change the answer on VAT recovery, partial exemption and the overall cost of a project.

Rosie Jones presents Land and Property VAT Part 2 as part of the Summer VAT Training series 2026. The session covers interests in and rights over land, and the option to tax.

Rosie has strong public sector VAT experience. Before joining PSTAX in 2007, she worked as a Tax Compliance Officer at West Sussex County Council for more than 10 years. In that role, she ran a technical VAT helpline for council departments and around 500 remote establishments, acted as the main HMRC contact, delivered VAT training, developed systems and produced internal guidance.

At PSTAX, Rosie is part of the VAT helpline team, advising public sector bodies on VAT and SDLT questions. Her consultancy work covers a wide range of public sector issues, from service level agreements to town centre regeneration, and she has particular experience in partial exemption.

That mix of in-house local authority experience, VAT helpline work and property-related consultancy means Rosie understands the questions public bodies face before agreements are signed. She also knows how easily VAT treatment can change when a property arrangement is described one way in conversation, but documented another way in the paperwork.

This session is designed to help you spot those issues early, while there is still time to influence the agreement, the VAT treatment and the recovery position.

Why Land & Property VAT matters for public authorities

Many public authorities are dealing with more property activity, including:

• estate rationalisation, including moving teams, closing sites, letting out floors and creating hubs
• partner occupation, including NHS, police, fire and rescue, schools, colleges, operators, joint ventures and shared buildings
• regeneration and disposal, including development agreements, short-term occupation while sites are planned and phased disposals

All of these can involve rights or interests over land. This is where VAT treatment can move between taxable and exempt, with a direct impact on VAT recovery and partial exemption.

If you have ever found yourself asking, “Can we recover the VAT on this building project?”, this session will help you work through the answer with more confidence.

What you will get from the session

This is a practical session for anyone who needs to understand the VAT effect of property agreements before decisions are finalised.

1. Understanding what you are granting or receiving

Many problems start because a deal is described as “a lease” or “a licence” in conversation, but the paperwork does something different.

Rosie will cover the types of interests and rights public authorities commonly deal with, what they mean for VAT, and the questions to ask before deciding the VAT treatment.

2. Option to tax decisions

Option to tax is often treated as a one-off form. In practice, it is a long-running decision that needs clear records and good internal control.

The session will cover practical issues such as:

• When opting can support VAT recovery, and when it may not
• The effect on service charges and tenants
• What happens when buildings change use, are split, or are partly occupied
• How the option to tax decisions can affect partial exemption

Who should attend

This session is for anyone involved in property transactions, paperwork or VAT recovery, including:

• VAT and tax teams
• estates and property finance teams
• capital accountants and project finance teams
• legal and governance teams supporting leases and disposals
• AP teams dealing with rent, service charges and supplier queries
• colleagues involved in regeneration, letting and corporate landlord functions

If your authority manages multiple sites, shared buildings or property agreements, this course will be directly relevant.

Book your places here