Research and analysis

VAT partial exemption

This research explored the knowledge and use of VAT partial exemption among businesses in 17 industry sectors.


VAT Partial Exemption

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


The research aimed to explore businesses’ knowledge and use of VAT partial exemption, and gather information on VAT recovery rates in 17 industry sectors. In particular, it looked at:

  • awareness of VAT partial exemption
  • knowledge of the different methods of calculating it
  • how much VAT is being recovered by businesses in different industry sectors

The research found that there was general awareness of VAT partial exemption, but that recovery of VAT differed widely among businesses, both within and between sectors.

Published 18 January 2018