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Where Taxpayers and Advisers Meet

Input VAT on uniforms given to drivers

AngryVATman
Posts:15
Joined:Wed Aug 08, 2018 11:06 pm
Input VAT on uniforms given to drivers

Postby AngryVATman » Tue Aug 10, 2021 12:02 pm

A business provides uniforms to self-employed drivers to wear whilst chauffeuring guests (mainly airport runs, but also other ad-hoc taxi services). These items (hat, jacket, shirt, trousers, shoes) are all branded with a fixed/embroidered corporate logos, and cost more that £50 (ex VAT) to provide.

VIT43800 states "The VAT paid on uniforms or protective clothing worn in the performance of their duties by someone who is registered for VAT is input tax. It is also input tax if the uniforms or protective clothing is worn by their employees."

Can this also be applied to these self-employed drivers, and input VAT claimed on the cost of these items - with no output VAT charge arising on the provision of them to the drivers? As far as I am aware ownership of these items passes to the drivers.

robbob
Posts:3210
Joined:Wed Aug 06, 2008 4:01 pm

Re: Input VAT on uniforms given to drivers

Postby robbob » Tue Aug 10, 2021 1:30 pm

all seems fine as being trade related with no isues to me - its plainly obvious that costs are business related in that they are simply promoting the business whoever is wearing said items. Unless there is any non specific buisness related stuff going on behind the scenes.

bibescu
Posts:25
Joined:Tue Sep 21, 2010 9:33 am

Re: Input VAT on uniforms given to drivers

Postby bibescu » Wed Aug 11, 2021 9:27 am

Hi,

You can not claim any expenses or VAT for items provided to self-employment as they are not the business's employees, are the suppliers.

They can promote your business but it needs a promotion/advertising contract and any benefit is revenue/ vat (depends on the VAT status) for them.

pawncob
Posts:4879
Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Re: Input VAT on uniforms given to drivers

Postby pawncob » Wed Aug 11, 2021 10:21 am

Looks like advertising to me, so OK for VAT claim.
With a pinch of salt take what I say, but don't exceed your RDA


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