# Claim for VAT on petrol/diesel



## cremeegg (13 Feb 2017)

Can anyone point me to an authoritative source for the answer to this question.

Can a sole trader, engaged in providing professional services, who is registered for VAT, claim back the VAT on diesel or petrol used in a motor vehicle.

The vehicle costs are deducted from income tax at 75% (25% being considered personal use).

I know what I think the answer is, but cannot find any definitive source. Thanks


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## Joe_90 (13 Feb 2017)

The VAT on diesel is claimable in proportion to the business use.

VAT on petrol is not recoverable unless it's stock in trade.

http://www.revenue.ie/en/tax/vat/guide/vat-deductible.html#section6


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## cremeegg (20 Feb 2017)

Joe_90 said:


> The VAT on diesel is claimable in proportion to the business use.
> 
> VAT on petrol is not recoverable unless it's stock in trade.
> 
> http://www.revenue.ie/en/tax/vat/guide/vat-deductible.html#section6



Thanks for that Joe, it is not quite what I had understood, but you definitely appear to be correct.

You cannot claim vat back if the car is petrol, you can if its diesel, (in proportion to business use) even if it is a diesel car not a commercial vehicle.

Every self employed person should drive a diesel.


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## Setanta12 (21 Feb 2017)

cremeegg said:


> Thanks for that Joe, it is not quite what I had understood, but you definitely appear to be correct.
> 
> You cannot claim vat back if the car is petrol, you can if its diesel, (in proportion to business use) even if it is a diesel car not a commercial vehicle.
> 
> Every self employed person should drive a diesel.



+1


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## GabbyTheKing (21 Feb 2017)

Mind you can't claim VAT back on the purchase of the physical Passenger motor vehicle.


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