VAT returns on fuel

theoaks

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As a sole trader can I claim the VAT back on any fuel expenses incurred,and do I need to keep all receipts
 
As a sole trader can I claim the VAT back on any fuel expenses incurred,and do I need to keep all receipts

VAT is recoverable on diesel but NOT on petrol.

Regardless of whether you have a VAT claim or not, all receipts should be retained anyway as evidence of expenditure for income tax purposes.
 
Diesel going into a commercial motor vehicle only.Petrol for machinery can be claimed (generators, etc)OIl/parafin, (heating/power) for business premises can be claimed.
 
VAT is recoverable on diesel but NOT on petrol.

Surely if you can prove to revenue that you don't own a commercial vehicle but only own a car, as many self employed people do, then you would be entitled to claim back vat on petrol, providing you disallow, say 1/4, or 1/3 for personal use.
 
Surely if you can prove to revenue that you don't own a commercial vehicle but only own a car, as many self employed people do, then you would be entitled to claim back vat on petrol, providing you disallow, say 1/4, or 1/3 for personal use.

No. You cannot reclaim on petrol.
 
Under what sections of the vat acts? I have claimed vat on petrol in certain circumstances and revenue have not had a problem with it.

Joe, did those circumstances include claims for vat on petrol used in a motor vehicle ( which seems to be the subject of the last few posts) ? I'd be very interested in finding out which branch of Revenue agreed to that since it is specifically excluded by them on page 11 of the attached.

[broken link removed]
 
Joe, did those circumstances include claims for vat on petrol used in a motor vehicle ( which seems to be the subject of the last few posts) ? I'd be very interested in finding out which branch of Revenue agreed to that since it is specifically excluded by them on page 11 of the attached.

[broken link removed]

Yes, they did include petrol in motor vehicles. The revenue office is Dundalk. In the interest of remaining anonymous I can't say much more than that because the persons business in quite uncommon.
 
Yes, they did include petrol in motor vehicles. The revenue office is Dundalk. In the interest of remaining anonymous I can't say much more than that because the persons business in quite uncommon.

Ok, from what you said, there appears to be a circumstance outside the general rule........which rule is that VAT cannot be claimed on petrol used in motor vehicles ( also reconfirmed at 6.7 here [broken link removed] )

Revenue districts do differ sometimes on interpretation however I assume that the circumstances that you describe are so unusual that it would not generally be replicated in the mainstream of VAT registered businesses and could not therefore be used as a precedent for everyone to suddenly say that it would be ok to start claiming VAT on petrol. I think therefore it would be unwise for anyone to start claiming VAT on petrol based on that circumstance you describe. Interesting though.
 
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