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?


Or deny it!