VAT

Hi, I have a sole trader company offering consultancy work. For the past 12 months (Feb 2024- Jan 2025) I have charged £90,000, I am on a flat fee of £7,500 per month. 1. Do I need to register for VAT ? As my income has been equal to 90K but not exceeding 90K 2. I have sublet my studio for about £400 on airbnb (It was one shot, I haven't planned to do it again). Do I need to include this in my total income? If yes, does it mean I would need to register for VAT as my income is now exceeding 90K Thanks

Hi,
You can see the guidance regarding the requirement to register for VAT as in terms of taxable turnover here:
Working out whether you need to register
If you are providing holiday accommodation through Airbnb, then this would normally be a taxable supply and you would need to consider this as taxable turnover when deciding if you need to register for VAT.
As a sole trader, everything you provide in terms of goods and services would go towards your turnover, as you as the sole trader, is the legal entity for VAT purposes. You can see guidance here:
Hotels and holiday accommodation (VAT Notice 709/3)
Thank you.