UK VAT Input on a Finance Lease purchase

Joined
Jul 6, 2012
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Hi,

First time I'm using this forum, so please go easy on me.

I've spoken to the accountant and person who does our VAT and neither were able to answer with a 100% conviction.

We have some plant that is currently on a finance lease. The lease expired on 18/03/12 and we have decided to purchase the lease. However, as it is on a finance lease, there were many complications and procedures that needed to be carried out before an invoice could be raised.

We now have gone past that stage and received an invoice for the purchase of these plants.

The lessor is charging the lessee the retention price (2.5% of the value of the plant - the difference between original value of plant and rentals paid over the term of the agreement) which I understand but is charging VAT at the original sale price rather than the retention amount of 2.5%

Is this correct? If it correct, is the lessee able to claim that VAT element as Input VAT?

Any help would be much appreciated.
 
Joined
Sep 23, 2011
Messages
45
Reaction score
2
Hi,

First time I'm using this forum, so please go easy on me.

I've spoken to the accountant and person who does our VAT and neither were able to answer with a 100% conviction.

We have some plant that is currently on a finance lease. The lease expired on 18/03/12 and we have decided to purchase the lease. However, as it is on a finance lease, there were many complications and procedures that needed to be carried out before an invoice could be raised.

We now have gone past that stage and received an invoice for the purchase of these plants.

The lessor is charging the lessee the retention price (2.5% of the value of the plant - the difference between original value of plant and rentals paid over the term of the agreement) which I understand but is charging VAT at the original sale price rather than the retention amount of 2.5%

Is this correct? If it correct, is the lessee able to claim that VAT element as Input VAT?

Any help would be much appreciated.
VAT is charged on the value of the goods at the time of supply...
 

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