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Posted Mon, 30 May 2022 17:52:48 GMT by PlumbingVAT90 Jones
I am due to buy new vehicle for my business. Trust Ford have informed that as I am VAT Registered, I can claim back the total VAT payable. Is there a list of eligable vehicles ? search of HMRC site comes up with nothing ? Vehicle is Double Cab Ford Ranger.
Posted Tue, 31 May 2022 07:28:03 GMT by HMRC Admin 17
 
Hi.

There is a block on input tax for cars  bought for a business.
However there are exceptions.
Please see the information below:

Motoring expenses (VAT Notice 700/64)   .

The block is only on cars and so if the vehicle doesn't meet the definition of a car then input tax is allowed subject to the normal input tax rules for vat registered businesses.

The guidance states:

The following are not cars for VAT purposes:

•vehicles capable of accommodating only one person or suitable for carrying 12 or more people including the driver

•caravans, ambulances and prison vans

•vehicles of not less than 3 tonnes unladen weight

•special purpose vehicles, such as ice cream vans, mobile shops, hearses, bullion vans, and breakdown and recovery vehicles

•vehicles with a payload of one tonne or more     .

Thank you.


 

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