Value Added Tax Act 1994 Schedule 1A paragraph 13

Exemption from registration

Schedule 1A paragraph 13 allows HMRC to exempt a person from VAT registration under this Schedule where all of their taxable supplies are, or would be, zero-rated, and sets out the conditions and obligations that apply to such an exemption.

• HMRC may grant exemption from registration if all of a person's taxable supplies are zero-rated, or would be zero-rated if they were a taxable person — but only if the person requests it and HMRC consider it appropriate.
• If there is a material change in the nature of the supplies made by an exempted person, they must notify HMRC within 30 days of the change occurring, or within 30 days of the end of the quarter if no specific date can be identified.
• Where HMRC consider that the exemption request should no longer be acted upon, or the person has withdrawn their request, HMRC must register that person with effect from the relevant day.
• References to supplies in this context mean supplies made in the course or furtherance of a business carried on by the person.