The right to recover VAT on costs incurred by a business is underpinned by the need to demonstrate, not just that the VAT costs would support a taxable business activity but whether they are used exclusively for the purpose of business. VAT on costs that are not used exclusively for business purposes would fail to qualify for recovery under Article 7 (2) (E) 1992/3222 Value Added Tax (Input Tax) Order 1992.
Source: centurionvat.com
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