Trade services of non-residential buildings

**Includes:** - sales on own account of non-residential buildings and associated land in cases where the sales are treated as sales of trading stock by the seller, but not sales of property where the sales are disposals of the fixed assets of the selling unit. Examples of non-residential properties include: • factories, office buildings, warehouses • theatres, multiple-use buildings that are primarily non-residential • hotels • agriculture, forestry properties • similar properties Note: Such property can either be leasehold or freehold

**Excludes:** - sales of vacant land, cf. 72130