During lockdown our care services started Netflix subscriptions for young people in our care. At the time it was identified that the VAT wasn't recoverable as Netflix was VAT registered in the Netherlands and charged VAT under the MOSS system. However from 1 January 2021 Netflix has been VAT registered in the UK and their invoices now show the UK VAT registration number. I assume we can now recover this VAT under s33 as it is a UK VAT registration and the subscriptions have been obtained by the Council for the personal use of young people under our care?