Key Benefits
| Benefit | Input VAT | Deemed Supply? |
|---|---|---|
| Company car (business use) | ✅ Recoverable | No — if business use |
| Company car (personal use) | ✅ Recoverable | Yes — on personal element |
| Staff meals (on-site canteen) | ✅ Recoverable | Yes — deemed supply |
| Medical insurance | ❌ Exempt input | N/A |
| Staff training (business) | ✅ Recoverable | No |
| Staff accommodation | ✅ Recoverable | Yes — deemed supply |