Scottish land law terms (VAT Notice 742/3) may help you to understand these differences. The land law in Scotland differs in many ways from that in England and Wales. You might also need to check Opting to tax land and buildings (VAT Notice 742A). This notice explains when transactions involving land and buildings are exempt from VAT. Details of the main changes to the previous version can be found in paragraph 1.2. This notice cancels and replaces Notice 742 (March 2002).
