1. Can I claim VAT on car rental?

No, you can't. The reason for this is the same one the VAT deduction on a motor car is denied - the expense is for a passenger vehicle. So even if your staff are out of town on business and they rent a car, you can't claim the VAT on the rental.

2. We know we can't claim VAT on office staff refreshments. What about on office kitchen equipment - can we claim VAT when we purchase these items?

Sorry, no. VAT on purchases of microwaves, fridges, kettles, etc. for the office kitchen cannot be claimed back. Also included in this is cutlery and crockery for the staff dining room!

3. If I export goods, must I charge VAT?

Only if your foreign client collects the goods himself or sends his courier company to collect on his behalf. If you, as the seller of the goods, deliver the goods yourself, or your couriers or transporters take the goods out of the country, then you can apply the zero VAT rate.

Don't forget to claim VAT on some of these often forgotten items:

  • flowers for the reception area
  • cleaning products purchased
  • medical bills - if the company pays staff medical bills
  • debit orders from your bank account - insurance, photocopy machines, office rental, etc
  • bank charges