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?