We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out about partial exemption and the methods and calculations to use to see how much input tax you can recover.
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.
Find out about partial exemption special methods for government departments.
Find out about partial exemption special methods and how to calculate VAT recovery methods if you're a NHS body.
Outlines where partial relief may be applicable.
Get help if you’re a tax agent or adviser on how to work out partial exemption in client’s VAT returns.
This leaflet is for women who have had only partial or incomplete mammography during NHS breast screening.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).