Key domestic legislation: Value Added Tax Act 1994, s 26; Value Added Tax (Input Tax) Order 1992 (SI 1992/3223)
Businesses that make taxable supplies are entitled to recover UK VAT incurred on expenditure (known as 'input VAT') used for the purpose of making these taxable supplies other than those items that are specifically blocked.
VAT incurred on the following items of expenditure is specifically blocked and therefore cannot be recovered:
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•ÌýÌýÌýÌý Cars available for private use:
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–ÌýÌýÌýÌý none of
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