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Does the car input tax block apply to electric vehicles?

Q: My client has bought an electric car for the business. One of the Directors will use the car for driving to and from work as well. As it is an electric car, presumably the car input tax block does not apply?

A: Unfortunately it does. There is no distinction in VAT law between electric cars and other types of car, so the input tax blocking order applies in exactly the same way to both types. Here, as the car is available for private us (which includes journeys to & from home), the client will not be able to recover any of the VAT on the car purchase.