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This guidance note looks at the rules for recovering VAT on motoring expenses. In particular, it looks at VAT recovery on fuel and the charging of electric vehicles. It also considers VAT recovery for other motoring-related expenditure.

The recovery of VAT on the purchase or lease of a car or other vehicle is covered separately in the Input tax ― buying and leasing cars and other vehicles guidance note.

For an overview of input tax more broadly, see the Input tax ― overview guidance note.

For in-depth commentary on the legislation and case law in this area, see De Voil Indirect Tax Service V3.436 and V3.433.