Can a Pension Scheme be VAT registered?

Yes if a property being purchased has been subject to VAT, the Pension Scheme Trustees must register for VAT and can reclaim the VAT charged.  Likewise the rent must be subject to VAT, which the Tenant can reclaim if they are VAT registered.  Any improvements to the property by the Pension Scheme where VAT is charged, means that the Pension Scheme can reclaim the VAT.

Contact us for more about Pension Schemes and VAT.

0 comments on “Can a Pension Scheme be VAT registered?
  • SSAS and Legal Entity IdentifiersWhat are Legal Entity Identifiers and Does Your SSAS Need One? From 3rd January 2018 it will be a requirement for legal entities and structures to obtain a reference called a Legal Entity Identifier (LEI) from the London Stock Exchange in order for the trustees of a SSAS to carry on investing. This» Read More
  • Mr T. E.Our experiences with PML have always been positive and we have the utmost confidence in all the services they provide. We have recommended PML’s services to several friends.
  • How a SSAS helped a business to expandOur client wanted to expand The opportunity arose for our client to acquire and develop a plot of land adjacent to their business premises.  This coincided with an ambition to purchase an expensive item of machinery to assist in the Company’s ambitions to expand. The Company had insufficient funds to do» Read More