Reclaiming VAT

Overview

Value-Added Tax (VAT) can be reclaimed in certain circumstances through your VAT return.

This section explains:

  • who can reclaim VAT
  • what VAT can be reclaimed
  • how VAT on passenger motor vehicles can be reclaimed
  • how persons engaged in taxable, exempt and non-business activities can reclaim VAT
  • how to claim back the flat-rate addition
  • how VAT on conferences can be reclaimed
  • adjustments for VAT already claimed.

The time limit for claiming a repayment of VAT is four years.

Next: Who can reclaim VAT?