(a) During the quarter to 31 August 2023, Justin makes taxable supplies of £30,000 and exempt supplies of £20,000.

Input tax incurred is £1,500. Does he pass either of the two simplified de minimis tests for the quarter?

(b) During the year to 31 March 2024, Margaret makes taxable supplies of £140,000 and exempt supplies of £60,000.

Input tax for the year is £27,600, of which £22,800 is directly attributable to taxable supplies. Does she pass either of the two simplified de minimis tests for the year?