VAT is unfortunately payable on routine sample analysis.  The medical research VAT exempt forms only apply to purchasing products and do not apply to service analysis.  This is explained in further detail here on the gov.uk website, section 4.1.   If a collaboration has been established and the facility is named in the grant, then the work will be VAT exempt under the ‘passing on of funds collaborative research’,  please contact us if you require further info.

A link to the zero VAT guidelines. Section 4.1 is the relevant section.