Sole Trader VAT threshold

[Scoobydoobydoo]

Hi All,

My OH operates a sole trader generating a small income each year, she is well within current VAT threshold limits. (Agri industry)
If she starts receiving an income from short term letting, does that income need to be included when calculating the VAT threshold?
Or is the VAT limit calculated per trade?

I have searched the AAM site (& other sites) for guidance but only managed to find 1 post covering the topic from 2010 so I am not sure if it is still accurate.
(perhaps I am not using the right key words in my search)

Thanks

 

[dublin67]

There is the Reveneu vat rates database https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/vat-rates-database.aspx

Income from short term letting is typically vat exempt so it should not relevant for determining Vat limits. A slight word of caution - letting via Airbnb may not be short term letting. Vat on property is complicated.

 

[Scoobydoobydoo]

Thanks, Airbnb has provided a useful guide to help determine the correct tax treatment and based on the criteria outlined I believe it will fall into Schedule D case I for my OH so she will be exposed to VAT.

Since she is already a sole trader taxed under Schedule D case I my question is does she need to include the income from both trades to determine the if she needs to register for VAT?