I am doing a vat return at the moment for a restaurant. i have successfully categorized all the purchase and expenditures but i am quite confused about the following issue

the restaurant is buying large amount of candles which is used to keep the food warm on the table after serving. the candle is set under the dish which continues to keep the food warm on the table.

what category should that fall into? can i treat it as purchase even though client is not directly selling it?

thanks in advance

it is still a cost of providing the service and used wholly for business purposes.

as such it should be classed as a purchase and vat can be reclaimed if supported with valid vat invoice/receipt.

thank u very much ch2008
makes a lot of sense