Partial Exemption - De minimis

Carole Registered Posts: 57 💫 🐯 💫
I have been using the 'In-year provisional recovery rate' since April 09.
For us this is only 1.32% and therefore the overhead VAT at 1.32% is always very low and less than the de-minimis limit.

Can I therefore reclaim it or does the de-minimis rule not apply if using this method?

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