This Public Clarification, VATP008, provides guidance on the VAT treatment for supplies of farm houses and farm land in the UAE. It elaborates on the definitions of 'bare land' and 'residential building' under Articles 44 and 37 of the Executive Regulations, respectively. The clarification states that a farm house used as a principal residence is exempt or zero-rated, while other farm buildings are standard-rated. It distinguishes between exempt bare land and standard-rated commercial farm land with infrastructure. Furthermore, it details the application of composite and mixed supply rules when supplying an entire farm as a whole.