TX-UK Practice Exam 1 – FA 2022 Q27

What amount of pre-registration input VAT would Alisa have been able to recover in respect of inputs incurred prior to the date on which she registered for VAT?

For each of the eight months prior to the date on which she registered for VAT, Alisa paid £240 per month (inclusive of VAT) for website design services and £180 per month (exclusive of VAT) for advertising. Both of these supplies are standard rated for VAT purposes and relate to Alisa’s business activity after the date from when she registered for VAT.

£468
£608
£536
£456

The answer is £456, however I had put £536. I know for services you can only reclaim for 6 months prior to registration. So you would claim for 6*£180 for advertising. However, for webdesign the answer states you only claim for 1 month ((240 x 20/120). Why would you not claim for the previous 6 months?