{"id":479,"date":"2025-09-19T12:51:44","date_gmt":"2025-09-19T11:51:44","guid":{"rendered":"https:\/\/www.thetrainingplace.org\/blog\/?p=479"},"modified":"2025-09-19T12:52:57","modified_gmt":"2025-09-19T11:52:57","slug":"de-minimis-limit","status":"publish","type":"post","link":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/","title":{"rendered":"De Minimis Limit"},"content":{"rendered":"\n<p>A business cannot normally recover input tax on VAT exempt supplies. However, if the exempt<br>input tax is below the de minimis limits it can be treated as fully taxable and so, the full input tax<br>on exempt supplies can be reclaimed.<\/p>\n\n\n\n<p>Where the exempt input tax is insignificant it can be treated as if it were taxable input tax and be<br>recovered in full if its total value is less than a prescribed amount. An amount that is<br>insignificant is known as &#8216;de minimis&#8217; and is set out in law for partial exemption purposes.<\/p>\n\n\n\n<p>A business can be classified as fully taxable in any tax period, applying the de minimis limit, if<br>the total value of its exempt input tax is not more than:<br>&#8211; \u00a3625 per month on average; and<br>&#8211; half of the total input tax in the relevant period.<\/p>\n\n\n\n<p>The total value of exempt input tax is that which is directly attributable to exempt supplies plus<br>the proportion of any residual input tax that is attributable to exempt supplies.<\/p>\n\n\n\n<p>Exercise:<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"615\" height=\"79\" src=\"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/09\/Blog-5.png\" alt=\"\" class=\"wp-image-480\" srcset=\"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/09\/Blog-5.png 615w, https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/09\/Blog-5-300x39.png 300w\" sizes=\"auto, (max-width: 615px) 100vw, 615px\" \/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.thetrainingplace.org\/aat-level-3\">AAT Level 3 | The Training Place<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A business cannot normally recover input tax on VAT exempt supplies. However, if the exemptinput tax is below the de minimis limits it can be treated as fully taxable and so, the full input taxon exempt supplies can be reclaimed. Where the exempt input tax is insignificant it can be treated as if it were &#8230; <a class=\"read-more\" href=\"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,22,31],"tags":[],"class_list":["post-479","post","type-post","status-publish","format-standard","hentry","category-aat","category-level-3","category-tax-processes-for-businesses"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>De Minimis Limit - The Training Place Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De Minimis Limit - The Training Place Blog\" \/>\n<meta property=\"og:description\" content=\"A business cannot normally recover input tax on VAT exempt supplies. However, if the exemptinput tax is below the de minimis limits it can be treated as fully taxable and so, the full input taxon exempt supplies can be reclaimed. Where the exempt input tax is insignificant it can be treated as if it were ... Read More\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/\" \/>\n<meta property=\"og:site_name\" content=\"The Training Place of Excellence\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/people\/The-Training-Place-of-Excellence\/100087078664490\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-19T11:51:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-19T11:52:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/09\/Blog-5.png\" \/>\n\t<meta property=\"og:image:width\" content=\"615\" \/>\n\t<meta property=\"og:image:height\" content=\"79\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"ttpAdmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Training_Place\" \/>\n<meta name=\"twitter:site\" content=\"@Training_Place\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ttpAdmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/\"},\"author\":{\"name\":\"ttpAdmin\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/#\\\/schema\\\/person\\\/82c0c4d3b101c8205c56fcf39e105a73\"},\"headline\":\"De Minimis Limit\",\"datePublished\":\"2025-09-19T11:51:44+00:00\",\"dateModified\":\"2025-09-19T11:52:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/\"},\"wordCount\":174,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/Blog-5.png\",\"articleSection\":[\"AAT\",\"Level 3\",\"Tax Processes for Businesses\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/\",\"url\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/\",\"name\":\"De Minimis Limit - The Training Place Blog\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/Blog-5.png\",\"datePublished\":\"2025-09-19T11:51:44+00:00\",\"dateModified\":\"2025-09-19T11:52:57+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/Blog-5.png\",\"contentUrl\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/Blog-5.png\",\"width\":615,\"height\":79},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/09\\\/de-minimis-limit\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"De Minimis Limit\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/\",\"name\":\"The Training Place Blog\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/#organization\",\"name\":\"The Training Place Blog\",\"url\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/logo.jpg\",\"contentUrl\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/logo.jpg\",\"width\":416,\"height\":105,\"caption\":\"The Training Place Blog\"},\"image\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/people\\\/The-Training-Place-of-Excellence\\\/100087078664490\\\/\",\"https:\\\/\\\/x.com\\\/Training_Place\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/#\\\/schema\\\/person\\\/82c0c4d3b101c8205c56fcf39e105a73\",\"name\":\"ttpAdmin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/975150e3b621260809fd1bf6a9d316dd5ffd67655c0d992c5127fe94a733e172?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/975150e3b621260809fd1bf6a9d316dd5ffd67655c0d992c5127fe94a733e172?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/975150e3b621260809fd1bf6a9d316dd5ffd67655c0d992c5127fe94a733e172?s=96&d=mm&r=g\",\"caption\":\"ttpAdmin\"},\"sameAs\":[\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\"],\"url\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/author\\\/ttpadmin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"De Minimis Limit - The Training Place Blog","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/","og_locale":"en_GB","og_type":"article","og_title":"De Minimis Limit - The Training Place Blog","og_description":"A business cannot normally recover input tax on VAT exempt supplies. However, if the exemptinput tax is below the de minimis limits it can be treated as fully taxable and so, the full input taxon exempt supplies can be reclaimed. Where the exempt input tax is insignificant it can be treated as if it were ... Read More","og_url":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/","og_site_name":"The Training Place of Excellence","article_publisher":"https:\/\/www.facebook.com\/people\/The-Training-Place-of-Excellence\/100087078664490\/","article_published_time":"2025-09-19T11:51:44+00:00","article_modified_time":"2025-09-19T11:52:57+00:00","og_image":[{"width":615,"height":79,"url":"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/09\/Blog-5.png","type":"image\/png"}],"author":"ttpAdmin","twitter_card":"summary_large_image","twitter_creator":"@Training_Place","twitter_site":"@Training_Place","twitter_misc":{"Written by":"ttpAdmin","Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/#article","isPartOf":{"@id":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/"},"author":{"name":"ttpAdmin","@id":"https:\/\/www.thetrainingplace.org\/blog\/#\/schema\/person\/82c0c4d3b101c8205c56fcf39e105a73"},"headline":"De Minimis Limit","datePublished":"2025-09-19T11:51:44+00:00","dateModified":"2025-09-19T11:52:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/"},"wordCount":174,"commentCount":0,"publisher":{"@id":"https:\/\/www.thetrainingplace.org\/blog\/#organization"},"image":{"@id":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/#primaryimage"},"thumbnailUrl":"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/09\/Blog-5.png","articleSection":["AAT","Level 3","Tax Processes for Businesses"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/","url":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/","name":"De Minimis Limit - The Training Place Blog","isPartOf":{"@id":"https:\/\/www.thetrainingplace.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/#primaryimage"},"image":{"@id":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/#primaryimage"},"thumbnailUrl":"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/09\/Blog-5.png","datePublished":"2025-09-19T11:51:44+00:00","dateModified":"2025-09-19T11:52:57+00:00","breadcrumb":{"@id":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/#primaryimage","url":"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/09\/Blog-5.png","contentUrl":"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/09\/Blog-5.png","width":615,"height":79},{"@type":"BreadcrumbList","@id":"https:\/\/www.thetrainingplace.org\/blog\/2025\/09\/de-minimis-limit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.thetrainingplace.org\/blog\/"},{"@type":"ListItem","position":2,"name":"De Minimis Limit"}]},{"@type":"WebSite","@id":"https:\/\/www.thetrainingplace.org\/blog\/#website","url":"https:\/\/www.thetrainingplace.org\/blog\/","name":"The Training Place Blog","description":"","publisher":{"@id":"https:\/\/www.thetrainingplace.org\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.thetrainingplace.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.thetrainingplace.org\/blog\/#organization","name":"The Training Place Blog","url":"https:\/\/www.thetrainingplace.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.thetrainingplace.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2024\/11\/logo.jpg","contentUrl":"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2024\/11\/logo.jpg","width":416,"height":105,"caption":"The Training Place Blog"},"image":{"@id":"https:\/\/www.thetrainingplace.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/people\/The-Training-Place-of-Excellence\/100087078664490\/","https:\/\/x.com\/Training_Place"]},{"@type":"Person","@id":"https:\/\/www.thetrainingplace.org\/blog\/#\/schema\/person\/82c0c4d3b101c8205c56fcf39e105a73","name":"ttpAdmin","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/975150e3b621260809fd1bf6a9d316dd5ffd67655c0d992c5127fe94a733e172?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/975150e3b621260809fd1bf6a9d316dd5ffd67655c0d992c5127fe94a733e172?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/975150e3b621260809fd1bf6a9d316dd5ffd67655c0d992c5127fe94a733e172?s=96&d=mm&r=g","caption":"ttpAdmin"},"sameAs":["https:\/\/www.thetrainingplace.org\/blog"],"url":"https:\/\/www.thetrainingplace.org\/blog\/author\/ttpadmin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.thetrainingplace.org\/blog\/wp-json\/wp\/v2\/posts\/479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thetrainingplace.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thetrainingplace.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thetrainingplace.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thetrainingplace.org\/blog\/wp-json\/wp\/v2\/comments?post=479"}],"version-history":[{"count":2,"href":"https:\/\/www.thetrainingplace.org\/blog\/wp-json\/wp\/v2\/posts\/479\/revisions"}],"predecessor-version":[{"id":482,"href":"https:\/\/www.thetrainingplace.org\/blog\/wp-json\/wp\/v2\/posts\/479\/revisions\/482"}],"wp:attachment":[{"href":"https:\/\/www.thetrainingplace.org\/blog\/wp-json\/wp\/v2\/media?parent=479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thetrainingplace.org\/blog\/wp-json\/wp\/v2\/categories?post=479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thetrainingplace.org\/blog\/wp-json\/wp\/v2\/tags?post=479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}