Can VAT be reclaimed on nursery trip expenditure?
A nursery I'm looking at is part of a larger (charitable) group and is registered for VAT in a group scheme. It claims back some VAT via a partial exemption calculation.
Expenditure on trips and activities has always been excluded from this calculation though. I'm not sure why - as far as I can see if the trips can be classed as having an educational benefit then they should be able to reclaim the VAT from them.
Can anyone confirm this?