Yes, Trackdays is VAT registered.
VAT receipts for own vehcile track days can be requested at anytime and once can be sent out to you.
VAT receipts for voucher purchases is slightly different as the VAT is not paid on vouchers at the point of sale and only at the point of redemption. So if you require a VAT receipt for a voucher purchse please get in touch once the experience has been taken.