Page 18 - F6 Slide - VAT Part 3 - Lecture Day 5

Denial Of Input Tax: Motor Cars

Complies with def of motor car = INPUT DENIED

can claim input

Exceptions – when a vendor is:

A car-dealer

Runs a car-hire business

Acquired vehicle to award as a prize

Are allowed to claim input on insurance/maintenance of a motor vehicle

Except if not separately indicated on tax invoice – then denied