If you are one of the following and in business then you can apply for VAT registration:

• an individual
• a partnership
• a company
• a club
• an association
• a charity
• any other organisation or group of people acting together under a particular name, such as an educational or health institution, exhibition, conference, etc

For VAT purposes a ‘business’ is defined to mean a ‘continuing activity involving getting paid for providing goods or services - in money or another form of payment such as in-kind or barter’. Examples of business include carrying on a trade, vocation or profession, providing membership benefits as a club, association or similar body in return for a subscription etc

When you must register for VAT?

Here are some instances when you must register for VAT:

You supply goods or services within the UK and your turnover of VAT taxable goods and services supplied within the UK for the previous 12 months exceeds £73,000, or you expect it to go over that figure in the next 30 days.

You have taken over a VAT-registered business and when you add your own VAT taxable turnover over the last 12 months (if any) to the turnover of that business the total taxable turnover exceeds the registration threshold of £73,000 on the day of the takeover.

Your have received goods from other EU countries in the UK with a total value greater than £73,000 in the current year since 1 January, or you expect to acquire more than that value in the next 30 days alone.

You supply and deliver (or arrange to deliver) goods from another EU country customers in the UK who aren't registered for VAT and don't have to be registered and the value of such supplies and deliveries this calendar year from 1 January exceeds £73,000

Who can't register for VAT

You can't register for VAT if your supplies of goods or services are exempt from VAT. Examples of exempt items include:

• insurance
• providing credit
•  services provided by doctors and dentists, and

The following, subject to certain conditions being met:

• education and training
• fundraising events by charities,
• membership subscriptions