I think it makes more sense that the tender price from the bidder who did not add VAT be considered with VAT when evaluating who the highest scoring bidder is in all bidding suppliers. This is even more so because, this bidder who has not charged VAT would have to register in anyway should s/he/it be the successful obviously because his anticipated (income) tender amount is above the 1 million threshold.

I just feel that if you don't consider VAT on this unregistered bidder and he wins the tender on the basis of his price being lower than all others, it would be unfair especially if later he registers and charge VAt on his invoices. This would then mean that the final amount we would be paying him would be more than what he tendered because of him charging VAT whilst the Department cannot claim such VAT.

I will therefore go with the adding of VAT.