A sole trader buys a private parking permit near his main place of business (office where admin for the business is carried out and therefore the base of operations). His car is used for business journeys from the business premises to clients and also private journeys. According to the VIT Manual travel to the place of work is a private journey, thus following income tax rules. VAT Notice 700/64 states that VAT on parking can be reclaimed under the "normal" rules (ie not the same rules as for repairs and maintenance which allow 100% deduction even if there is private use). Is it therefore correct that NO VAT can be reclaimed on the grounds that the journeys to the place of business are private? Or can a proportion of the VAT be reclaimed on the basis of the number of business journeys that may subsequently be taken from the business premises? Or can ALL of the VAT be reclaimed - some accountants seem to suggest that VAT on all parking at business premises can be reclaimed?
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I'm not a vat expert. But from what I can see you are perhaps mixing up two different things. Journeys to place of work, and parking at work.
I'd suggest the vat on the permit is a valid claim. But perhaps wait for others to comment.
In which case my follow-up question would be - are you satisfied that VAT has been correctly charged?
I have never checked a VAT number in my life. Fairly sure all my suppliers are reputable enough.
I wasn’t suggesting that there was anything wrong with the VAT registration. But it is not unknown for suppliers to get the VAT treatment of parking wrong. Lawyers in particular often get confused by tax and VAT.
I was simply suggesting that if I were in your position I would just be making sure that I was happy that the VAT charge is correct. You are obviously already so satisfied so all is hunky dory.