VAT Query

Hi,

I have a limited company profit-making client who is providing translation and support for the deaf and blind at their homes and in the community allowing them to live independently. Also our client assists with NHS appointments.

For appointments with the NHS, the NHS pays the invoices payments to my client directly for the translation and support services. Beyond that, the council/social services provide an allowance to the deaf and blind to use on such services and they pay our clients directly. So the income our clients receive is from the NHS and also from individuals who get given this money from social services.

My client is a limited company and their turnover is about to reach £85k.

Are these services exempt for VAT purposes?

From my reading on HMRC’s website, I understand VAT would be chargeable on these services, but I have been reading a few different things and am unsure.

Kind Regards