The risk of people with Covid-19 being reinfected is substantially reduced for up to 10 months, researchers have found.
A study of more than 2,000 care-home residents and staff was carried out to test reinfection rates after the first wave of the pandemic in England.
The Vivaldi study, led by University College London, compared those who had an infection up to 10 months earlier, as determined by antibody testing, with those who had not been infected.
“It’s really good news that natural infection protects against reinfection in this time period,” said lead author Dr Maria Krutikov, from the university's Institute of Health Informatics.
"The risk of being infected twice appears to be very low."
The study, published in Lancet Healthy Longevity on Thursday, found residents with a previous infection were 85 per cent less likely to be infected than residents who had not been.
It found staff with past infections were 60 per cent less likely than those who were untouched by coronavirus.
“The fact that prior Covid-19 infection gives a high level of protection to care-home residents is also reassuring, given past concerns that these individuals might have less robust immune responses, associated with increasing age,” Dr Krutikov said.
“These findings are particularly important as this vulnerable group has not been the focus of much research.”
For the study, 682 residents and 1,429 staff in 100 care homes in England had antibody blood tests in June and July 2020.
About a third tested positive for antibodies, suggesting they had earlier been infected.
“This was a unique opportunity to look at the protective effect of natural infection in this cohort,” said senior author Dr Laura Shallcross, also from the university.
“An important next step is to investigate the duration of immunity following natural infection and vaccination and to assess whether this protective effect is maintained against current and emerging variants.”
But the researchers said the different rates between staff and residents may not be directly comparable, as staff might have been tested outside the care home, leading to positive tests not included in the study.
And residents who tested positive for antibodies probably represented a particularly robust group, having survived the first wave of the pandemic.
The research was part of the Vivaldi study looking at Covid-19 infections in care homes.
It was funded by the Department of Health and Social Care and involved researchers at the University of Birmingham, Public Health England, Palantir Technologies UK and Four Seasons Healthcare Group.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Tips to keep your car cool
- Place a sun reflector in your windshield when not driving
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
