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The VAT recovery position for the purchase or lease, of electric, diesel or petrol fuelled vehicles is the same.
VAT incurred on the purchase of a car is only recoverable in the following limited circumstances:-
On a leased vehicle 50% of the VAT on the leasing charge is irrecoverable; this covers private use of the vehicle. All of the VAT can be claimed if the car is only for business and is not available for private use, or if the vehicle is a taxi, driving instruction car or self-drive hire car.
Further details on the above points can be found in Section 3 of VAT Notice 700/64 Motoring Expenses