Dave W
Member
Sorry, just for clarity, this isn’t correct.Whether or not they do, they can claim it back as rail fares are VAT-exempt.
Costs incurred in the course of making sales which are exempt from VAT aren’t claimable.
Costs incurred in the course of making sales which are taxable at the zero rate are indeed claimable. This includes rail fares.
As boring a distinction as it might be, there is definitely a difference between sales which are exempt from VAT and those which are taxable at the zero rate.
