Research and analysis

VAT partial exemption

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

• From: HM Revenue & Customs
• Published: 18 January 2018

Documents

VAT Partial Exemption

Ref: HMRC Research Report 485

PDF, 1.02 MB, 27 pages

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Details

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