You asked
I would like to know if a particular company is or should be VAT registered?
We said
I am writing to confirm that the Office for National Statistics has now completed its search for the information which you requested.
ONS are unable to provide the information that you request. Section 44 of the Freedom of Information Act exempts information if its disclosure is prohibited by or under any enactment. Section 91 of the Value Added Tax Act 1994 states that no information obtained by the Office for National Statistics may be disclosed.
I suggest you contact HMRC who may be able to assist.
HMRC Freedom of Information Team
Room 1C/25
100 Parliament Street
London
SW1A 2BQ