VAT returns on fuel

Discussion in 'Tax' started by theoaks, Jun 19, 2007.

  1. theoaks

    theoaks Registered User

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    As a sole trader can I claim the VAT back on any fuel expenses incurred,and do I need to keep all receipts
     
  2. Graham_07

    Graham_07 Frequent Poster

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    VAT is recoverable on diesel but NOT on petrol.

    Regardless of whether you have a VAT claim or not, all receipts should be retained anyway as evidence of expenditure for income tax purposes.
     
  3. simplyjoe

    simplyjoe Frequent Poster

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    Diesel going into a commercial motor vehicle only.Petrol for machinery can be claimed (generators, etc)OIl/parafin, (heating/power) for business premises can be claimed.
     
  4. Joe1234

    Joe1234 Frequent Poster

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    Surely if you can prove to revenue that you don't own a commercial vehicle but only own a car, as many self employed people do, then you would be entitled to claim back vat on petrol, providing you disallow, say 1/4, or 1/3 for personal use.
     
  5. Nige

    Nige Frequent Poster

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    No. You cannot reclaim on petrol.
     
  6. Joe1234

    Joe1234 Frequent Poster

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    Under what sections of the vat acts? I have claimed vat on petrol in certain circumstances and revenue have not had a problem with it.
     
  7. Graham_07

    Graham_07 Frequent Poster

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    Joe, did those circumstances include claims for vat on petrol used in a motor vehicle ( which seems to be the subject of the last few posts) ? I'd be very interested in finding out which branch of Revenue agreed to that since it is specifically excluded by them on page 11 of the attached.

    http://www.revenue.ie/leaflets/it49.pdf
     
  8. Joe1234

    Joe1234 Frequent Poster

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    Yes, they did include petrol in motor vehicles. The revenue office is Dundalk. In the interest of remaining anonymous I can't say much more than that because the persons business in quite uncommon.
     
  9. Graham_07

    Graham_07 Frequent Poster

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    Ok, from what you said, there appears to be a circumstance outside the general rule........which rule is that VAT cannot be claimed on petrol used in motor vehicles ( also reconfirmed at 6.7 here http://www.revenue.ie/index.htm?/leaflets/vatguide_03.htm )

    Revenue districts do differ sometimes on interpretation however I assume that the circumstances that you describe are so unusual that it would not generally be replicated in the mainstream of VAT registered businesses and could not therefore be used as a precedent for everyone to suddenly say that it would be ok to start claiming VAT on petrol. I think therefore it would be unwise for anyone to start claiming VAT on petrol based on that circumstance you describe. Interesting though.
     
  10. ssap16

    ssap16 Registered User

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    Can VAT be claimed on diesel going into a A) diesel car or B) commercial vehicle?
     
  11. Graham_07

    Graham_07 Frequent Poster

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    answered above by Simplyjoe