# VAT back on Company Car (sole trader)



## marz (10 Feb 2010)

Hi Everyone,

 I am aware that VAT can be claimed back on a commercial vehicle. If a car is going to be used partly for business purposes as a commercial and obviously for private use also, can I claim a proportion of the VAT back or does it have to be a van. The car will be registered under the company name.

If anyone could answer this for me, I would greatly appreciate it..


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## DB74 (10 Feb 2010)

This was answered about 3 posts down

You CANNOT claim back the VAT on a passenger vehicle, no matter what you use it for.


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## BPC (10 Feb 2010)

Marz,

That last post was incorrect.  Assuming your business is fully entitled to reclaim VAT in general i.e. engaged in VATable supplies, you may be able to reclaim 20% of the VAT, provided certain circumstances are met, namely the car is registered post 1 Jan 2009, has less than 156k/gm CO2 emissions and is used for at least 60% business use.

See revenue info leaflet for further reading. link below (leaflet under M for motor vehicles)

http://www.revenue.ie/en/tax/vat/leaflets/index.html#M


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## DB74 (10 Feb 2010)

I stand corrected


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