This is a question that often confuses many but really the answer could not be made simpler. Despite although complicated "Accountant" speak websites out there it works like this:
If the vehicle is 100% for the purpose of business use, you can claim 100% of the VAT back on your monthly rental.
If the vehicle is subject any private use you can claim 50% of your VAT back on your monthly rental.
If you are charged any additional services such as maintenance you can claim 100% of the VAT in both instances.
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