Sale of carbon credits not on a recognised exchange

Please can you confirm that the sale of these is outside the scope of VAT and thus there is no requirement to register. As a second question can the business register voluntarily?

Start with this link and then read the follow on pages. https://www.gov.uk/hmrc-internal-manuals/vat-supply-and-consideration/vatsc06584 Suggest you also read this Notice as certain trading in carbon credits are a known fraud risk and may need to be dealt with under the reverse charge regime. Section 3 specifically but read the whole document. https://www.gov.uk/guidance/the-vat-domestic-reverse-charge-procedure-notice-735

Hi,
Please see the guidance below:
VAT Supply and Consideration
You can't register for VAT if you only make supplies which are Outside The Scope of VAT.
Please see the guidance below:
When you have to register for VAT
Thank you.