For example, construction work on the land), this could then be considered as a payment for a delivery by the tenant to the lessor. As such, the tenant would make a delivery (e.g. B new works) and the reduction in rent or equivalent granted by the lessor will be the value of this delivery. Whether the supply is taxable or exempt depends on the type of supply of the tenant, but the salient point is that VAT can be paid. There is a difference between each rent increase following a rent check that occurs five years after a three-month date before the start of the tenancy. This is useful if the start date of the period is reduced to the previous day of the quarter, with a five-year review referring to that initial day. As for the facts, Sapphire took possession of the property to be set up on the 1st.