Two trades; one registered for VAT, one not?

Baby boomer

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If a self-employed person has two trades (eg supply of widgets and training in widget making, for instance) can one be incorporated and registered for VAT while carrying out the other on a sole trader basis and remaining unregistered and under the VAT limit?

If the answer is YES, do Revenue regard this as sailing close to the wind and might it attract their intense attention?
 
(eg supply of widgets and training in widget making, for instance)
To me this looks like one trade involving widgets.

Do you mean completely unrelated activities like teaching trumpet in the evenings and selling fruit and veg by day?

(No idea on the tax question, but type of activities might be relevant).
 
Why bother with all the subterfuge?

Simply register for VAT, charge VAT on the sales, and (presumably) treat the training as VAT exempt?

Many businesses have good and services that are subject to different VAT rates.

I’m struggling to see what you’re trying to achieve.
 
Why bother with all the subterfuge?

Simply register for VAT, charge VAT on the sales, and (presumably) treat the training as VAT exempt?

Many businesses have good and services that are subject to different VAT rates.

I’m struggling to see what you’re trying to achieve.
Fair enough if it's exempt, as vocational training is. But what if it's more akin to management consultancy rather than pure training, which is chargeable for VAT? Can it be structured as a separate trade?
 
Fair enough if it's exempt, as vocational training is. But what if it's more akin to management consultancy rather than pure training, which is chargeable for VAT? Can it be structured as a separate trade?

I don’t believe so. I don’t think the €37,500 is per service.
 
Fair enough if it's exempt, as vocational training is. But what if it's more akin to management consultancy rather than pure training, which is chargeable for VAT? Can it be structured as a separate trade?
If it's akin to management consultancy would the clients not generally be VAT registered and able to recover the VAT charged? In which case you might be worse off not being registered if there's any material inputs with VAT...
 
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