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Introducing a van into the business: What is my VAT position?

Question:

I bought a van for work approximately five months ago, which I have not used. I am now starting up my new business. Can I claim the VAT back on the purchase? 

Arthur Weller replies:  

In principle you can, but you must follow the rules explained in VAT Notice 700, Chapter 11. It explains about input tax when VAT is paid on goods and services received before VAT registration. 

I bought a van for work approximately five months ago, which I have not used. I am now starting up my new business. Can I claim the VAT back on the purchase? 

Arthur Weller replies:  

In

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