VATREG20050 - Exemption from registration: general

The Commissioners have the discretion to allow, on request, exemption from registration to a person (including a person already VAT-registered) making, or intending to make, zero-rated supplies.

Applications can also be considered from persons who make some positive-rated taxable supplies but whose predominant supplies are zero-rated. In considering requests where both zero-rated and positive-rated supplies are involved, it is important to establish whether the applicant will be in an overall repayment position over a period of 12 months.