VAT refunds for trade unions

We are a new trade union registered with the Certification Officer. Our turnover is currently under the VAT threshold. However, as a trade union, we are VAT-exempt. We would like to reclaim VAT paid on recent purchases. Do we have to register for a VAT return to claim the refund, or is there a separate process?

Hi.
In order to become VAT registered and reclaim VAT as input tax a business must be making taxable supplies. If you only make exempt supplies then you would not be able to become VAT registered. Guidance on VAT registration can be read here:
Who should register for VAT (VAT Notice 700/1)
Guidance on reclaiming VAT can be read here in sections 10-13:
Introduction to input tax
If you make both taxable and exempt supplies you may be able to become VAT registered as a partially exempt business. Please see notice 706 for guidance on partial exemption:
Partial exemption (VAT Notice 706)
Thank you.