In other words, an allowance for input tax is built into the flat rates.

You may also be able to recover input tax on your supply in some circumstances.

You can recover related input tax subject to normal rules.

If this is the case, a claim cannot be made on all of the input tax.

If the answer to both questions is yes you can claim back your exempt input tax.

See section 9 for further information about input tax.

This input tax must be excluded before you do your calculation.

You must keep certain records to be able to reclaim input tax.

In general you can claim input tax on the prizes, subject to the normal rules.

Yes, if you were entitled to claim input tax on the purchase.