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My client runs a sub-post office and convenience store.
In his capacity as sub-postmaster he receives a post office salary and the post office counter takes up approximately 10% of the overall area of the convenience store.
He has recently undertaken a refurbishment of the convenience store and sub-post office.
He has incurred input VAT of approximately £14 000 in total and in this regard approximately £1 800 was incurred in providing new special security glass for the post office counter.
The remainder of the VAT incurred was in respect of the convenience store refit.
My question concerns whether or not there is any possibility here of reclaiming the VAT of £1 800 incurred for the post office counter security screen.
This VAT incurred is certainly less than £625 per month on average which equates to a figure of £1 875 for...
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