Input tax relating to supplies made outside the UK is recoverable if the supplies are of a kind which are taxable when made within the UK (VATA 1994, s. 26(2)(b)). For commentary about where supplies are made (i.e. the place of supply), see ¶13-350ff.

Input tax relating to certain exempt services, or services that would be exempt if made in the UK, is also recoverable. This relief does not apply to all exempt services. It is only relevant for supplies within VATA 1994, Sch. 9, Grp. 2 (insurance), items 1–6 and 8 of Grp. 5 (Finance) and Grp. 15 (investment gold)). The related input tax is recoverable for the following:

(1)services supplied to a person who belongs outside the EU;

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