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Hi Anna
Not sure about that. This is what HMRC say:
Business entertainment and VAT
Generally you cannot claim back the VAT on business entertainment expenses. Business entertainment is defined by HM Revenue & Customs (HMRC) as any form of free or subsidised entertainment or hospitality.
It makes no difference whether the person being entertained is an existing customer, a potential customer or any other person who is not an employee. The following are not employees for VAT business entertainment purposes, and so if any of these are present at an entertainment or other event, it is considered to be business entertainment and you cannot claim back the VAT:
- pensioners and former employees
- job applicants and interviewees
- non-employee shareholders
Examples of business entertainment
Business entertainment expenses include:
- food and drink
- accommodation - eg hotels
- theatre and concert tickets
- sporting events and facilities
- entry to clubs and nightclubs
- use of capital assets such as yachts and aircraft
- payments made to third party business entertainment organisers
- free samples
- business gifts
- when you provide entertainment or hospitality only for the directors or partners of your business
More info on when you can & cannot reclaim VAT
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