What items can I reclaim VAT on?

You can usually reclaim the VAT paid on goods and services purchased for use in your business.

If a purchase is also for personal or private use, you can only reclaim the business proportion of the VAT.

You must have a copy of the VAT receipt to reclaim the VAT.

There are some typical business costs that are either VAT exempt or zero-rated. This means you will not have been charged VAT, and therefore you cannot claim it back. These should be included in your net purchases figure on your VAT return.

Typical examples of this include:

There are also some business costs that are ‘outside the scope of VAT’. This means that VAT doesn’t apply to them at all. These costs should not be included on your VAT return.

Examples of these include:

Certain business costs have specific rules in regard to VAT:

If you need any advice or would like our help in completing your VAT returns, please get in touch.