Pre reg VAT claim

When claiming VAT back on things purchased prior to registration, what classifies as services? Would the cost of lead generators within the prior 6 months to registration be claimable? Would the cost of commercial waste transfer to a recycling centre? What about purely business related vehicle hire? It is the 'not claimable if the item is completely used up prior to VAT registration' that is a bit tricky for me.

Hi,

We cannot provide definitive answers on what pre registration VAT is claimable as input tax. The guidance below sets the general rules for reclaiming input tax prior to VAT registration.

Input tax when VAT paid on goods and services received before VAT registration

One of the key conditions is that the services were not related to goods which you disposed of before you were registered, such as repairs to a machine which was sold before registration.

Thank you.