Well, neither are outside the scope of VAT - they are both VATable items, so if the suppliers are VAT registered, then there is VAT included. However, whether it can be reclaimed is another matter, and it depends upon the context.
For example, if you're builder and you're building a house, you can reclaim the VAT on the building materials, but I don't think you'd be able to on things like garden ornaments.
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Vince M Hudd - Soft Rock Software
(I only came here looking for fellow apiarists...)
You will also need to check that receipts are acceptable for VAT purposes.
If the receipts are for less than £250 inv VAT then they need only show basic information (inc VAT number of supplier). Over that, and you will need to ask the suppliers for a full VAT receipt.
