VATREVCON33800 - How the construction reverse charge works: End users and intermediary suppliers: Sale and leaseback arrangements
A private company might take an interest in land, construct buildings on the site, and then lease the completed buildings back to the owner of the land. This is a type of sale and leaseback arrangement. »Ê¹ÚÌåÓýapp private company is the end user for reverse charge purposes. »Ê¹ÚÌåÓýapprefore, normal VAT rules apply to supplies of building and construction services to the private company provided that the company notifies its end user status to its suppliers in writing.