{"id":62,"date":"2016-09-05T00:00:00","date_gmt":"2016-09-04T23:00:00","guid":{"rendered":"http:\/\/duffyregan.wpengine.com\/index.php\/2016\/09\/05\/claiming-back-vat-on-a-vehicle-purchase\/"},"modified":"2016-09-05T00:00:00","modified_gmt":"2016-09-04T23:00:00","slug":"claiming-back-vat-on-a-vehicle-purchase","status":"publish","type":"post","link":"http:\/\/duffyregan.co.uk\/index.php\/2016\/09\/05\/claiming-back-vat-on-a-vehicle-purchase\/","title":{"rendered":"Claiming back VAT on a vehicle purchase"},"content":{"rendered":"<p>\n\tGenerally speaking, the purchase of any vehicle where there is any element of private use means any reclaim of VAT may be restricted. HMRC&rsquo;s website offers the following guidance:<\/p>\n<p style=\"margin-left:.5in;\">\n\t&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; You may be able to reclaim all the VAT on a new car if you use it only for business.<\/p>\n<p style=\"margin-left:.5in;\">\n\t&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The car must not be available for private use, and you must be able to show that it isn&rsquo;t, e.g. it&rsquo;s specified in your employee&rsquo;s contract.<\/p>\n<p style=\"margin-left:.5in;\">\n\t&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Private use includes travelling between home and work, unless it&rsquo;s a temporary place of work.<\/p>\n<p>\n\tDue to the private use restriction, it is usual that no VAT can be recovered on the purchase of a car. However, you may be able to claim all the VAT on a new car if it&rsquo;s mainly used:<\/p>\n<ul>\n<li>\n\t\tas a taxi<\/li>\n<li>\n\t\tfor driving instruction <\/li>\n<li>\n\t\tfor self-drive hire<\/li>\n<\/ul>\n<p>\n\tIf you are buying a commercial vehicle, you can usually reclaim the VAT. For example, a van, lorry or tractor. You can only reclaim the VAT if you use the vehicle in a business.<\/p>\n<p>\n\tIf they&rsquo;re used only for business, you can also reclaim VAT on:<\/p>\n<ul>\n<li>\n\t\tmotorcycles<\/li>\n<li>\n\t\tmotorhomes and motor caravans<\/li>\n<li>\n\t\tvans with rear seats (combi vans)<\/li>\n<li>\n\t\tcar-derived vans<\/li>\n<\/ul>\n<p>\n\tIf you are in any doubt that a proposed vehicle purchase is eligible for a VAT reclaim please contact us for advice. Reclaiming the VAT when a claim is in doubt will only attract the attention of HMRC.<\/p>\n<!-- -->","protected":false},"excerpt":{"rendered":"<p>Generally speaking, the purchase of any vehicle where there is any element of private use means any reclaim of VAT may be restricted. HMRC&rsquo;s website offers the following guidance: &middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; You may be able to reclaim all the VAT on a new car if you use it only for business. &middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The car must not [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-62","post","type-post","status-publish","format-standard","hentry","category-uncategorised"],"_links":{"self":[{"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/62","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/comments?post=62"}],"version-history":[{"count":0,"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/posts\/62\/revisions"}],"wp:attachment":[{"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/media?parent=62"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/categories?post=62"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/duffyregan.co.uk\/index.php\/wp-json\/wp\/v2\/tags?post=62"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}