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Non Deductible VAT

A taxable person may not deduct VAT incurred on the following expenditure:

  • VAT incurred on the purchase of food or drinks other than were sold on as part of taxable activity
  • VAT on accommodation costs other than qualifying accommodation in connection with attendance at a qualifying conference as defined in the legislation
  • VAT on entertainment expenses
  • VAT on the purchase, hiring, intra-Community acquisition or importation of passenger motor vehicles generally other than motor vehicles held as stock-in-trade or for the purposes of the sale of those motor vehicles by a financial institution in the context of a hire-purchase agreement
  • VAT on the purchase, intra-Community acquisition or importation of petrol otherwise than as stock-in-trade