Taxable turnover

The supplies counted when applying the VAT registration tests.

Taxable turnover includes zero-rated supplies

Reviewed · Current · Official guidance · Current reviewed treatment; earlier start date not yet established

Standard-, reduced- and zero-rated supplies count as taxable turnover; exempt and outside-the-scope supplies do not.

A person whose supplies are all or mainly zero-rated can separately ask HMRC for exemption from registration.

Exceptions and branches

• Capital-asset, land and place-of-supply rules need their own facts.

Related concepts

• VAT registration

• VAT registration exceptions

Linked from

• VAT registration

• Non-established taxable persons

• VAT registration exceptions

Sources

• Register for VAT — When you must register; taxable turnover; when to register. Official guidance.

• VAT Notice 700/1: should I be registered for VAT? — Registration, voluntary registration and zero-rated supplies. Official guidance.

How sources are ranked

Knowledge version: sterling-knowledge@2026-09-11.7. Last checked 11 September 2026.