Article 53 of the UAE VAT Executive Regulations makes Input Tax non-recoverable on entertainment services provided to persons not employed by the Person, on motor vehicles available for personal use, and on Goods or Services supplied to employees free of charge, and defines entertainment services and motor vehicle. Cabinet Decision No. 149 of 2026, effective from 1 October 2026, recasts the employee exceptions to cover supplies mandatory under labour legislation in the State or any free zone, excluding employer accommodation unless required by the Ministry of Human Resources and Emiratisation.