Exemption from VAT registration

Some goods and services are zero rated which means they are taxable for VAT, but the VAT rate is 0 %. If the supplies of the business are solely or mainly zero rated then the business can apply for exemption from VAT registration.

Read more about what goods and services are zero rated. (link to http://www.hmrc.gov.uk/vat/forms-rates/rates/goods-services.htm)