Question 2

2.1

Anisha is a partially exempt trader running a large shop based in a city centre which supplies food, cleaning products, newspapers and postal services. In the quarter ended 28 February 2019 the business records show the following:
Input VAT relating to standard rated supplies Input VAT relating to zero-rated supplies Input VAT relating to exempt supplies Non-attributable VAT TOTAL	6,785 3,580 7,295 3,065 20,725
Standard-rated supplies (net) Zero-rated supplies Exempt supplies TOTAL	60,129 32,258 133,500 225,887

During the quarter, Anisha also purchased a car for use by an employee at a VAT inclusive cost of 13,500.

Requirement

Calculate the amount of input tax payable / repayable by Anisha for the quarter ended 28 February 2019 using the standard method for partial exemption.