VAT Partial Exemption - The Fundamentals Explained

Introduction

Are you struggling to navigate the complexities of VAT partial exemption? With UK VAT rules constantly evolving, even experienced tax and accounts professionals can find it tricky to apply the rules correctly — risking lost input tax recovery or compliance issues.

This webinar is designed to provide professionals working in accounts or tax with a clear and practical overview of partial exemption as it applies under UK VAT legislation.

Whether you are new to the topic or seeking a refresher, the webinar will help you understand the key principles and their real-world implications.

What You Will Learn

This webinar will cover the following:

• When partial exemption applies
• The impact on input tax recovery
• How to apply the standard method
• The role and use of special methods
• The de minimis limits and their effect
• How partial exemption interacts with the Capital Goods Scheme

This pre-recorded webinar will be available to view from Monday 2nd February 2026

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.