I bought a van and the seller charged me VAT. Can I claim the VAT back as I will be converting the van into a day van or camper for myself, and it will be my everyday commuter vehicle?
Arthur Weller replies:
In HMRC’s guidance at VIT51200, HMRC states that a motor caravan is not considered a car for VAT purposes. However, you bought a regular van, so you correctly paid VAT. When you converted it to a motor caravan, you did so for personal purposes, not to sell on and thereby make taxable supplies. So, you are not able to reclaim any input VAT.