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Input Tax Recovery Guide

Maximise your VAT recovery — know what you can and cannot claim.

VATMarch 2026 · 8 min read

Recovery Rules

Expense Type Recoverable? Notes
Business purchases (taxable use) ✅ Yes Full recovery
Entertainment & hospitality ❌ No Blocked input tax
Employee vehicles ❌ No Blocked (personal use)
Mixed-use purchases ⚠️ Partial Pro-rata method
Capital assets ✅ Yes Capital goods scheme
Pre-registration costs ⚠️ Maybe Within 5 years, with conditions

Common Mistakes

❌ Claiming VAT on invoices not addressed to the business

❌ Claiming blocked input tax (entertainment, personal vehicles)

❌ Missing the 5-year time limit for input tax claims

❌ Not adjusting partial exemption at year-end

Input Tax Review

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