1/ Says a very argumentative person!

Care homes became exempt businesses in March 2002:

“Third, for the purposes of COMPULSORY deregistration as from 20 March 2002 (when care home services were reclassified as VAT exempt)”
(Emphasis mine)

https://www.taxation.co.uk/articles/2010-02-17-19983-care-home-tax https://twitter.com/bernardshields9/status/1250415873619144704

2/ Deregistered means not registered for VAT, which means you cannot recover any VAT:

https://www.gov.uk/guidance/vat-exemption-and-partial-exemption

3/ If you don't believe an entity who, since 1927 has been the leading authority on tax law, practice & administration, as well as the Government itself, ask this guy, who's owned & managed care homes for 25 yrs.

https://twitter.com/robinmaxted 

I guess Bernard doesn't like to admit he may actually be completely wrong.