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.
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