Whether you need to register your business for VAT is determined by the value of your business’s taxable turnover, rather than the type of business in operation.
You can register for VAT through mandatory or voluntary registration. When your business’s revenue exceeds the VAT registration threshold, you must check whether this constitutes taxable income and therefore whether you are required to register for VAT. It is important to keep in mind that once you are a VAT-registered trader, you must charge VAT on sales at the appropriate rate.
Source: thevatpeople.co.uk
