# VAT on Clothing



## foxfire (22 May 2007)

Hi all,

Just a quick question on claiming VAT as a sole trader. In what sitautions is it acceptable to claim back VAT on clothing. As a home based sole trader I don't have a uniform or require protective clothing. So can I claim for just regular clobber?

TIA

FF


----------



## KalEl (22 May 2007)

firefox said:


> Hi all,
> 
> Just a quick question on claiming VAT as a sole trader. In what sitautions is it acceptable to claim back VAT on clothing. As a home based sole trader I don't have a uniform or require protective clothing. So can I claim for just regular clobber?
> 
> ...


 
No, you can't.
And the Revenue take a very dim view of people abusing their VAT registered status to claim back VAT on non-business items.


----------



## foxfire (22 May 2007)

Thanks KalEl.

Luckily I played it safe on my VAT returns and didn't include clothing. A friend of mine told me that it was OK to include but I didn't believe him. 

Cheers.


----------



## RedStix (22 May 2007)

I found this on Revenue's website:

In computing the amount of VAT payable in respect of a taxable period, a registered person may deduct the VAT charged on most goods and services which are used for the purposes of the taxable business. *No deduction may be made, however, for the VAT on goods and services used for any other purpose*


----------



## ang1170 (23 May 2007)

For those old enough to remember, there was a very famous case years ago (in the UK it has to be said) of a barrister who tried to claim tax relief on clothing (not quite the same as claiming VAT back).

See http://www.hmrc.gov.uk/manuals/bimmanual/BIM37910.htm

There was huge publicity at the time.


----------



## EESL (1 Jun 2007)

As a company director (of a limited company) can the VAT be reclaimed on the purchase of a new suit? IE the suit would be used for work


----------



## Nige (1 Jun 2007)

EESL said:


> As a company director (of a limited company) can the VAT be reclaimed on the purchase of a new suit? IE the suit would be used for work


 
No.


----------

