You can reclaim VAT on goods and services bought for business purposes where you hold a valid VAT invoice and the supply was standard or reduced rated. The exclusions are what matter. Business entertainment is blocked almost entirely. Cars are blocked unless there is genuinely no private use at all, which in practice means pool cars and little else — vans and commercial vehicles are fine. Anything relating to exempt supplies is blocked, and if you make both taxable and exempt supplies you are partially exempt and only get a proportion. Private use must be apportioned. The most common error we correct is reclaiming on a purchase with no valid VAT invoice: a card receipt is not sufficient, and “the supplier is registered” is not the test.