Updated for 2026/27 Tax Year
VAT Partial Exemption Calculator
Calculate recoverable VAT when you make both taxable and exempt supplies using the standard method.
Calculate Recoverable VAT
Enter your supplies and input VAT figures
Results
Recovery Percentage
80.00%
Residual Input VAT
£4000.00
Total Recoverable VAT
£8200.00
Irrecoverable VAT
£1800.00
De Minimis Test: NOT MET
Exempt input VAT exceeds de minimis limits. You must restrict your recovery.
De Minimis Rules 2026/27
If your exempt input VAT is below certain limits, you can recover all your input VAT as if you only made taxable supplies.
Test 1
£625
Exempt input VAT must be £625 or less per month on average
Test 2
50%
Exempt input VAT must be 50% or less of total input VAT
Related Calculators
Special Methods
If the standard method doesn't give a fair result, you can apply to HMRC for a special method.