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Quad bikes

VAT reclaim

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Client rents some land from third party and has built storage facility/ large sheds to store all his own equipment, which is required for his building business. The land is boggy and so he has bought a quad bike to move stuff around, get around the land.  It has road tax and number plate. Client insists its purely business use and wants to reclaim vat and claim cost as a business expense.  Its a Ltd co.  From my research, it would appear that as it is registered for road use, it would be classed as a car for vat purposes? and for CA's? but benefit in kind will be 20% MV?  

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By Les Howard
22nd Dec 2020 10:37

I don't think a quad bike is a car for VAT purposes, as it is only capable of accommodating a single person. (SI 1992/3122, art 2). So input tax is recoverable under the usual rules.

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By The Dullard
22nd Dec 2020 12:54

It's a car for CAs purposes and for benefit in kind purposes, as it is a mechanically propelled road vehicle, that is neither a goods vehicle, motorcycle (defined to have three or less wheels) or a vehicle unsuitable for private use.

As Les says, for VAT purposes though, it isn't a car IF there isn't space for a pillion passenger.

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