secondtrader2

Thanks, so according to Article 4 if somebody buys an Office Chair from me that I have sold to them under the Margin Scheme for Second Hand Goods, then they can reclaim the VAT I have included in the price, as Office Chairs are not included in the items listed in paragraph (2). Please confirm I have understood this correctly. 2) The goods referred to in paragraph (1) above are— (a)works of art, antiques and collectors' pieces; (b)used motor cycles; (c)used caravans; (d)used boats and outboard motors; (e)used electronic organs; (f)used aircraft; (g)used firearms.

I sell second hand goods under the Margin Scheme for Second Hand Goods and issue a receipt without a VAT figure and with the text stating "Margin Scheme for Second Hand Goods". One of my customers has queried and I want to point them to the documentation that states they cannot reclaim VAT. This is not explicit in https://www.gov.uk/vat-margin-schemes, can you point me elsewhere please that makes this clear.