Short answer - given above - is NO, you cannot reclaim the VAT.
You used it - it is used - you can't take it with you unused - you can't get the VAT back.
Long answer - VAT is paid on the nominal increase in value of a good as it makes its way along the creation and distribution channel. Businesses which charge VAT offset the costs of VAT with the VAT they charge, so that the cost is passed along the line.
This room is not a cost of production or increasing value so for that reason it non reclaimable, too.
Sorry, Lo, it is part of your expenses.
If it were a racing engine and you were in the business of making racing engines here - like the fabulous lads and lassies at Brixworth - all your components like rings, camshafts, pistons, engine casings, lubricating fluids, would all be brought in. You pay (or defer) VAT on all of them based on their value as a component. You put together the engine, test it, fire it up, and sell it on to a racing team. You now collect VAT on the completed engine which offsets, and some, the VAT due on the components. When the racing team sell the entire car on, including your lovely engine, they get VAT on the whole value of the car, which offsets the VAT paid on the engine.
Unfortunately, a room rental is not a good. And tourists removing goods can only claim on unused goods.
