In general, value-added tax (VAT) can be claimed on cars if the cars are purchased for use in a business. In the UK, businesses are eligible to claim VAT on most goods and services that they purchase for use in their business, including cars. However, there are some restrictions and limitations on the amount of VAT that can be claimed. For example, the VAT on a car may be reduced if the car is used for both business and personal purposes, or if the car is leased rather than purchased.
To claim VAT on a car, a business must be registered for VAT and must have the appropriate documentation, such as a VAT invoice, to support the claim. The business must also maintain accurate records of the car's business use in order to claim the VAT. It is important to consult with a tax advisor or the tax authorities for specific information about claiming VAT on cars

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