Skip to main content
IS 17/08
15 Sep 2017

GST - Compulsory zero-rating of land rules (general application)

This Interpretation Statement provides a general overview of the compulsory zero-rating of land (CZR) rules, including practical examples of how the CZR rules work and a flowchart at the end. The statement’s focus is on helping vendors and purchasers get it right from the start, before a transaction including land settles.

See also question we've been asked QB 20/04: Do certain supplies wholly or partly consist of land for the compulsory zero-rating (CZR) rules?