Its a complicated area. Obviously it has nothing to do with it being a corner site. It depends on whether it is 'developed', and if so, the proportionate cost of the development viz a vis the value of the site, if the vendor is vat registered etc. You will have to get this information from the vendor. If this is someone who is not normally in the course of their business a developer and is just selling a site next to their house, and the site is not serviced or developed in anyway then probably no VAT.