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VAT on Use of home bills

VAT on Use of home bills


I have a few VAT registered companies that have asked me the question 'Can i claim VAT on heat and light bills for use of home?'

Is this allowable even though the bills are made out to the individual rather than the Ltd company? It would only be for the business usage percentage.



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24th Nov 2011 10:19

It depends...

... you can only recover input VAT on supplies that are made to the taxable person.  That means that the only instances where your proposed treatment would work would be soletraders and husband/wife partnerships.

In a company situation, the individual cannot be said to be procuring their domestic supplies as agent for the company, so I can't see a basis for an input tax claim.

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