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Random VAT Facts 1. Personal consumers of products and services cannot claim back VAT on purchases made, however businesses are able to recover VAT on products and services that they buy in order to produce further goods or services that will then be sold providing they are VAT registered.2. VAT exemption fails include Lucozade, who failed in their quest to be classified as a 'functional food', Innocent trying to pull off their smoothies as a 'liquified fruit salad' and Pringles who insisted that their crisps were not actually made of potato...3. Pringles went all the way to the court of appeal to claim that their crisps were 'not made from potato' to avoid having to charge 20% VAT on their product.