If you are buying a car in the UK you can not claim the VAT back, it does not matter if the car is new or second hand!
You can how ever claim the VAT back on a commercial, all vans and vehicles that can Carry more than 1000kgs
My Nissan Navara Aventura had a list price off £25200,
I got it for £19300, after getting my fleet discount of about £2000 and claiming the VAT back for about £4000
As a bonus you only pay £500 a year company car tax
