Who can register for VAT
You can register for VAT if you're in business and you are one of these:
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, the individual or organisation that is in business is known as a 'taxable person'.
Who cannot register for VAT
You can't register for VAT if either of these is true:
you sell only goods or services that are exempt from VAT
you aren't in business according to the definition that HM Revenue & Customs (HMRC) uses for VAT purposes
source: http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1081174715&type=RESOURCES
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