When you lease a car using a qualifying Personal Contract Purchase (PCP) with the intention of using the car for yourself or an employee of your business, you can reclaim 50% of the VAT charged on the lease payments. And it is not affected by the amount of private use of the car.
The easiest way to check if your PCP qualifies is to look at the invoices you receive from the finance company. If each payment you make includes an amount for VAT you can reclaim 50%. If it doesn’t, you could phone the finance/leasing company and ask as some finance/leasing companies only issue a VAT receipt once a year.
100% of the VAT can be claimed on services and maintenance of the car, if shown separately on the invoice.