The VAT Second Hand Margin Scheme applies to any sales and purchases that meet the criteria of the scheme, however you may have paid for additional things which have VAT on them.
You can reclaim VAT you have paid on any business overheads, repairs or accessories you buy just like anyone else who is on the standard VAT scheme. Just make sure you do not include any of these costs when you work out your second hand margin for VAT purposes.
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