Points to Consider

Supplies

Supply subject to tax is a mainly standard rating (20%) or zero rated (0%). Also, there is a 5% discounted rate, which applies to a small number of specific taxable supplies. There are certain supplies called tax-free and discount supplies.

There is a significant difference between discounted and zero-rated supply.

You cannot register for VAT if your business only supplies exemptions and therefore do not charge any input tax.
If your business supplies a zero rating, you must register for VAT (but not at 0%) as your supply is taxable, and input tax recovery is permitted.