The VAT paid on vans can usually be recovered if the vehicle is purchased by a VAT registered business. However VAT incurred on the purchase of vans fitted with windows and/or seats to the rear of the driver cannot be recovered unless the vehicle payload exceeds 1,000kg. Otherwise VAT incurred on these vehicles is not available for recovery unless the vehicle is used for 100% business purposes. It is the customer’s responsibility to deal with the VAT correctly. Customers should always seek professional advice to establish their own personal tax position.