Martin Aitken & Co Ltd News & Developments
Reclaiming Input VAT
One of the most common questions we’re asked is whether or not VAT incurred on expenditure – known as “input VAT” - can actually be reclaimed or not.
In this short video, Iain Johnston, VAT Specialist at Martin Aitken & Co outlines what's involved in the reclaim process and the conditions attached to making a reclaim of input VAT.

- Reclaiming input VAT.
- Registering for VAT and the VAT registration threshold.
- Taxable supplies explained.
- What is VAT?
- When do the different rates of VAT apply: zero rate & reduced rate?
- Are charities reclaiming all the VAT they are entitled to (including grants vs service contracts and the correct VAT treatment)?
- VAT and land & buildings - the option to tax explained.
- The new construction industry reverse charge (from 1 October 2019).