VAT on Clothing

[foxfire]

Hi all,

Just a quick question on claiming VAT as a sole trader. In what sitautions is it acceptable to claim back VAT on clothing. As a home based sole trader I don't have a uniform or require protective clothing. So can I claim for just regular clobber?

TIA

FF

 

[KalEl]

Hi all,

Just a quick question on claiming VAT as a sole trader. In what sitautions is it acceptable to claim back VAT on clothing. As a home based sole trader I don't have a uniform or require protective clothing. So can I claim for just regular clobber?

TIA

FF

No, you can't.
And the Revenue take a very dim view of people abusing their VAT registered status to claim back VAT on non-business items.

 

[foxfire]

Thanks KalEl.

Luckily I played it safe on my VAT returns and didn't include clothing. A friend of mine told me that it was OK to include but I didn't believe him.

Cheers.

 

[RedStix]

I found this on Revenue's website:

In computing the amount of VAT payable in respect of a taxable period, a registered person may deduct the VAT charged on most goods and services which are used for the purposes of the taxable business. No deduction may be made, however, for the VAT on goods and services used for any other purpose

 

[ang1170]

For those old enough to remember, there was a very famous case years ago (in the UK it has to be said) of a barrister who tried to claim tax relief on clothing (not quite the same as claiming VAT back).

See http://www.hmrc.gov.uk/manuals/bimmanual/BIM37910.htm

There was huge publicity at the time.

 

[EESL]

As a company director (of a limited company) can the VAT be reclaimed on the purchase of a new suit? IE the suit would be used for work

 

[Nige]

As a company director (of a limited company) can the VAT be reclaimed on the purchase of a new suit? IE the suit would be used for work

No.