A VAT registered person may make a claim for repayment in respect of capital goods where the excess in the return includes allowable input tax amounting to more than Rs100,000 on:

a. Capital Goods being buildings or structure (including extension and renovation), plant, machinery and equipment of a capital nature.
b. Intangible assets of a capital nature being goodwill on acquisition of a business or part of a business, computer software, patents, franchise agreements.

Where a VAT registered person is mainly engaged in making zero-rated supplies, he may claim the whole or part of the excess amount.