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The VAT rules here work the same for Anchor as for any other business that is registered for VAT. If the purchase is going directly into making a taxable supply (i.e. one that is subject to VAT at either 20%, 5% or 0%, rather than one that is exempt) then the VAT that we paid on that purchase can be reclaimed from HMRC. However, as the majority of the services that Anchor offers are exempt from VAT (care services and rental income are both exempt) then only a small percentage of the VAT on our purchases is reclaimable.
Explanation
The Sousaphone was was designed in 1893 to be easier to play than the concert tuba while standing or marching, as well as to carry the sound of the instrument above the heads of the band. Unlike the tuba, the instrument is bent in a circle to fit around the body of the musician; it ends in a large, flaring bell that is pointed forward, projecting the sound ahead of the player.
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