Sole Trader - claiming back VAT?

Hi,

I'm a sole trader and am registered for VAT. I am looking to buy a new laptop - can I claim back the VAT on this?

Also, what is the situation regarding keeping records for something like this? Do I have to to sent a receipt anywhere, or just give the amount I'm claiming back on my bi-monthly VAT returns and thats it?

As you said, enter the amount of VAT on your return.

You must keep the receipt showing the VAT and the suppliers VAT number in case of a revenue inspection.

It is also a condition that the laptop is used primarily for business purposes.

I wouldn't say "primarily" for business. If you use it 50% for personal purposes you should only claim 50% of the Vat.

Fair point.

I suppose I was coming from the point of view that it would be very unlikely that it would be used 100% for business i.e. no personal use whatsoever, but if it's main use is for business then I would claim 100%.

Incidential use will be ignored by Revenue. Always say 'incidential use' to Revenue and they will be fine.