Further information on the treatment method of buildings that don't qualify for your zero charge and the option to tax can be found in Land and assets (VAT See 742) and Opting to tax land and buildings (VAT Detect 742A). You have building land and start developing qualifying residences on https://buildingandcostruction94937.educationalimpactblog.com/54579017/examine-this-report-on-real-estate