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 A.W.Gay Nebel at PML has been my pension adviser for many years. Initially she was my adviser when my fund was with another company. When she moved to PML, I moved my fund there as I wanted Gay to continue to look after it. PML are helpful, approachable and knowledgeable.
  • When a Small Self Administered Scheme replaced a SIPPThere are many differences between what a Small Self Administered Scheme (SSAS) and a SIPP are allowed to do. This case study shows how armed with that knowledge we were able to recommend a SSAS as the right and most effective solution to the needs of two of our existing» Read More