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B11: Hire: particular assets

CARS/MOTOR VEHICLES

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VAT

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- Disallowance of half input VAT on hire except for certain businesses

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- See B8. Purchase: particular assets for general rule and exceptions. 

- Disallowance is half of the input VAT for hiring (Art 7(2H)).

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Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

See also:

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 © 2023 by Michael Firth, Gray's Inn Tax Chambers

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