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Can I reclaim the VAT if I change my van into a camper van?

Question:

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. 

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:  <

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This question was first printed in Tax Insider in September 2023.