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Registration

A business or person that only makes exempt supplies is not entitled to register for VAT in the UK. This is because only businesses that make taxable supplies, or make supplies which would be taxable were they made in the UK, are entitled to register for VAT. In reality, there would be little point in a business that makes wholly exempt supplies VAT registering, as it would not be able to reclaim any input tax incurred on costs associated with its business activities and no output tax would be due on exempt sales.

However, many businesses make a mixture of exempt and taxable supplies and are therefore usually required to be registered for VAT if the value of