The question of whether you can or can't claim VAT on a vehicle seems to arise regularly. As a start, Moneyweb is carrying an article with some guidelines as to what is acceptable within VAT legislation.

Most businesses that are registered for VAT will be aware that you generally cannot claim input VAT on the purchase of a "motor car" as defined in Section 1 of the Value-added Tax (VAT) Act. But understanding what is included in this definition - and more importantly, what is excluded - could potentially result in the entire VAT amount being refunded to you.