You can find the details here:
3.1 Who is exempt from Making Tax Digital
HMRC expect that most customers will be able to meet the legal obligations of Making Tax Digital, but accept that it may not be possible for a small number of customers to do so.
You will not have to follow the rules for Making Tax Digital if HMRC is satisfied that either:
it’s not reasonably practicable for you to use digital tools to keep your business records or submit your VAT Returns because of age, disability, remoteness of location or for any other reason
you or your business are subject to an insolvency procedure
your business is run entirely by practising members of a religious society or order whose beliefs are incompatible with using electronic communications or keeping electronic records
You do not need to sign up for Making Tax Digital or apply for an exemption if either:
you’re already exempt from filing VAT Returns online
your taxable turnover is below the VAT registration threshold
3.2 Examples of businesses who are exempt
You’ll be exempt if it’s not practical for you to keep records digitally because:
of your location - for example if you cannot get internet access at your home or business premises and it’s not reasonable for you to get internet access at another location
of a disability - for example if you cannot use a computer, tablet or smartphone for the frequency amount of time it takes to keep digital records for your business
You might not be exempt if you:
believe you should be exempt purely because of your age - HMRC will consider how your age and circumstances impact your ability to follow the rules for Making Tax Digital
believe you should be exempt because you’re unfamiliar with the relevant software - HMRC will take into account how much you use or intend to use a computer, tablet smartphone or the internet for other purposes and whether it’s reasonable for you to learn how to use Making Tax Digital software
consider yourself to be a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications - but you’re currently filing online and use a computer or smart device for business or personal use
HMRC will not give you an exemption purely on the basis that reasonable effort, time and cost may be involved in making the transition to Making Tax Digital, for example choosing and buying any new hardware or software or learning to use them.
HMRC will however take effort, time and cost into account in its overall assessment of whether it is practical for you to follow the rules for Making Tax Digital.