VAT on Funded Pension Schemes

July 9, 2026 · WOWERI

Funded pension schemes can claim input tax. Learn how to do it. Funded pension schemes in the UK.

Introduction to Funded Pension Schemes and VAT

Funded pension schemes can claim input tax on their expenditure. This guide will help you understand how to do it.

Who Can Claim VAT

Both employers and trustees can claim VAT on expenses related to funded pension schemes. To do so, certain conditions must be met, as outlined in VAT Notice 700/17.

How to Claim VAT

To claim VAT, you must complete a VAT Return form and provide the necessary documentation to support the expenses.

Source: gov.uk