BER and VAT

Can't find a definitive answer having searched 'VAT, sole trader' so apologies if this crosses.

A friend of mine has done the BER course and is confident of getting c. 40 houses to rate in the near future. He is in permanent, secure employment in which he would remain regardless.

His question is, what's his best way to set himself up re: charging for the service? Since the income from it will be well under the VAT limit, does he charge VAT? If so, how does he register in order to pass on the VAT to revenue? Also, are there any other issues re: income tax, etc. that he may need to take into account?

Thanks folks.

If under the threshold then no requirement to register. (threshold €37,500)
If customers all private householders they can't claim the VAT so would make his charges dearer if registered.

Re Income Tax, set up on form TR1. File income ( after allowable expenses) on this with PAYE income. Tax at marginal rate & possibly PRSI & Levies.