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Posted Fri, 01 Mar 2024 15:22:27 GMT by Zuzanna
If I will lease a car which will be used 50% for business purpose and 50% for private, can I claim 50% VAT on this lease?
Posted Mon, 04 Mar 2024 16:45:51 GMT by HMRC Admin 19 Response
Hi,

Yes, you would be able to recover 50% of the VAT subject to the normal rules as the other 50% is already blocked to take in to account the private use of the car. You can see the guidance here:

Input tax on leased cars

Introduction to input tax

Thank you.

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