Care homes can retrospectively apply for VAT registration from the commencement of trade up to March 2002 – but why would you want to do so? In summary, if you own a care home where you incurred capital expenditure pre March 2002 and a good percentage of your residents were funded by the local authority you may well be entitled to a VAT refund (one of our clients has recently received a VAT refund of over £0.5 million!) We operate on a no-win-no-fee basis, with the agreed fee only being due once a refund is received.