You can register for VAT if you're in business and you are one of these:
For VAT purposes, the individual or organisation that is in business is known as a 'taxable person'.
You cannot register for VAT if either of these is true:
You can find out more about exempt goods and services in our guide on exempt and partially-exempt businesses for VAT purposes.
You can only register for VAT if you're in business. HMRC defines a business as a continuing activity involving getting paid for providing goods or services - in money or another form of payment such as in-kind or barter.
You are in business when, for example:
To be in business, these activities must have a degree of frequency and scale and be continued over a period of time.
Even if your activities have some or all the characteristics of a business, they may not be considered a business for VAT purposes if they are essentially a recreation or hobby, or an isolated transaction. So if you only make occasional VAT taxable supplies, or your supplies are minimal, it may be that you don't need to register for VAT. The one-off or infrequent sale of your personal belongings at a car boot sale or auction, for example, would fall into this category - but buying goods for resale on a regular basis is definitely a business activity.
HM Revenue & Customs