If you use the Flat Rate scheme for calculating VAT for your organization, you can reclaim the VAT for purchases above £2000 inclusive of VAT.
You can reclaim the VAT only for the purchase of Fixed Assets . You can either choose Furniture and Equipment or create a new Fixed Asset account.
To reclaim the VAT:
This expense can reclaimed from the HMRC when filing your return.
Online accounting software
for small businesses.