Eligibity to use the Cash Accounting Scheme

As transactions relating to import and exports must be excluded from the cash accounting scheme, does the value of such exports need to be counted towards the taxable turnover value when considering whether the £1.6 million threshold has been exceeded, on the basis that these transactions are regarded as zero rated for VAT purposes and therefore deemed to be taxable. Thank you in advance for any confirmation ?

Hi JFMASONHBO,
You would need to include all taxable supplies when calculating whether the threshold has been exceeded for the cash accounting scheme.
Please see the guidance below:
2. Basics of cash accounting
Thank you.