Двухрядная версия:
SELECT 'vat', SUM(purchases)
FROM source_table
WHERE purchase_type = 'vat4'
UNION
SELECT 'exempt', SUM(purchases)
FROM source_table
WHERE purchase_type = 'exempt';
Одна строка:
SELECT
(SELECT sum(purchases) from source_table where purchase_type = 'vat4') purchase_vat,
(SELECT sum(purchases) from source_table where purchase_type = 'exempt') purchase_exempt;