Generally, VAT may be reclaimed on benefits provided to employees:
(1)relocation expenses – employers may assist employees or future employees in relocating nearer to the job. Input tax may be reclaimed on costs paid by the employer that are directly associated with the house move, such as estate agent and legal fees, removal costs and short-term accommodation in a hotel.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.