Yes I've registered the company with the CRO, but the services are not operating yet as I am still looking for a suitable premises from which to run them. Therefore the invoices were addressed to company name but at my personal home address. I was under the impression that a private Childcare company cannot register for a VAT number. The childcare fees I will charge are exclusive of VAT, so I will be charged income tax on my own drawings as company director instead. Do I have that correct?