VAT Notice 706: partial exemption

This notice explains partial exemption and the methods and calculations to use to see how much input tax you can recover.


VAT notice 706: flowchart of what input tax can be recovered

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This notice cancels and replaces Notice 706 (December 2006). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 16 June 2011