Section 24(5)

Where goods or services supplied to a taxable person... or goods imported by a taxable person ... are used or to be used partly for the purposes of a business carried on or to be carried on by him and partly for other purposes — VAT on supplies... and importations shall be apportioned so that so much as is referable to the taxable person's business purposes is counted as that person's input tax, and the remainder of that VAT (“the non-business VAT”) shall count as that person's input tax only to the extent (if any) provided for by regulations under subsection (6)(e).

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Source: legislation.gov.uk · retrieved 2026-07-28