Calculate recoverable input VAT with the standard method: taxable/exempt attribution, residual apportionment (rounded up) and the de minimis test.
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Applies the standard partial exemption method (VAT Notice 706): input VAT directly attributable to taxable supplies is recoverable, exempt-attributable VAT is not, and residual VAT is split by the taxable turnover ratio (rounded up to a whole percent) — unless the de minimis test (£625/month AND ≤50% of input VAT) makes all exempt input VAT recoverable.
£800,000 taxable / £200,000 exempt turnover with £10,000 residual VAT: 80% recovery (£8,000). Exempt input VAT totals £6,000 (£500/month, 40% of the total) — de minimis passes, everything is recoverable.
Enter annual taxable and exempt turnover.
Split input VAT: taxable-attributable, exempt-attributable and residual.
Read the recovery ratio, the de minimis verdict and the recoverable total.
Last data update
July 5, 2026
Sources and references
HMRC — Partial exemption (VAT Notice 706, gov.uk/guidance/partial-exemption-vat-notice-706).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
When you make both taxable and exempt supplies (e.g. financial services, insurance, letting residential property) — input VAT linked to exempt supplies is normally irrecoverable.
By the standard method: taxable turnover divided by total turnover, rounded up to a whole percentage (when average residual input tax is £400,000/month or less), applied to the residual pot.
Exempt input VAT of no more than £625 per month on average (£7,500 a year) AND no more than 50% of all input VAT — pass both and you recover it in full.