You can only charge VAT if your business is registered for VAT.
VAT is charged on things like:
- business sales – for example when you sell goods and services
- hiring or loaning goods to someone
- selling business assets
- items sold to staff – for example canteen meals
- business goods used for personal reasons
- ‘non-sales’ like bartering, part-exchange and gifts
These are known as ‘taxable supplies’. There are different rules for charities.