Questions about town and parish councils

What VAT can a Parish Council reclaim?

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Please could I confirm what VAT can be reclaimed by a Parish Council - are there any limitations?
Many thanks in advance!
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VAT is an extremely complex area for town and parish councils and I'd urge you to seek advice from a properly qualified expert rather than (with due respect to other members of this group) those of us who are not!  There is a relevant advice note on the .gov website (type in VAT reclaims by town and parish councils) but it is very simplified.
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