Vat

Hi can you please let me know if i leased 1 van on my company and rent the van to a sole trader who is not vat registered do i have to charge him vat?

If your company is VAT registered then yes, you would charge VAT on the fee you are charging to the sole trader. Also, if you are leasing the van, you should check the contract as you will likely find the lease company will not be happy that you are sub-leasing, you are responsible for insuring and taking care of the vehicle, so how can you insure a van in your name (as per lease requirement) and then sub-lease to someone else, is the sole trader going to insure the van for their use? What if there is an accident or stolen? If you are sub-leasing outside of the lease agreement then you may find both your and the sole traders insurance (if they have any) is invalid.

Hi
If you are a VAT registered business and are making a taxable supply then yes you would need to charge VAT to the customer irrespective of whether they are VAT registered or not.
Renting out a van would be a taxable supply in the UK. Please refer to notice 700 sections 3 and 4 for guidance on when VAT is charged: VAT guide (VAT Notice 700).
Thank you