The testing services are treated as medical care where they
involve the administration of a test to the patient and the provision of the
results by a medical professional. In line with the normal VAT rules that apply
to such care, Covid-19 testing services will only be exempt supplies where they
are:
– carried out and
supplied by a relevant health professional within the meaning of items 1, 2, 2A
or 3 of VATA 1994 Sch 9 Group 7;
– supplied by a
non-registered person, but where the services are wholly performed by a
relevant health professional (exemption does not apply where the health
professional is a dental technician);
– carried out by a
non-registered person acting under the supervision of a relevant health
professional (exemption does not apply where the health professional is a
pharmacist, pharmacy technician or dental technician); or
– supplied by a
hospital or state-regulated institution, in which case exemption also covers
the supply of any goods in connection with the supply.
The supply of Covid-19 testing by a body which is regulated by
the Care Quality Commission (or equivalent in Northern Ireland, Scotland &
Wales) for other activities (which do not include Covid-19 testing) remains
standard rated.
HMRC considers that the objective purposes of Covid-19 testing
are diagnosis and the protection of human health. This also applies to tests
taken for international air flights. Accordingly, such testing may be exempt
medical care subject to meeting the usual requirements.
The testing services are treated as medical care where they
involve the administration of a test to the patient and the provision of the
results by a medical professional. In line with the normal VAT rules that apply
to such care, Covid-19 testing services will only be exempt supplies where they
are:
– carried out and
supplied by a relevant health professional within the meaning of items 1, 2, 2A
or 3 of VATA 1994 Sch 9 Group 7;
– supplied by a
non-registered person, but where the services are wholly performed by a
relevant health professional (exemption does not apply where the health
professional is a dental technician);
– carried out by a
non-registered person acting under the supervision of a relevant health
professional (exemption does not apply where the health professional is a
pharmacist, pharmacy technician or dental technician); or
– supplied by a
hospital or state-regulated institution, in which case exemption also covers
the supply of any goods in connection with the supply.
The supply of Covid-19 testing by a body which is regulated by
the Care Quality Commission (or equivalent in Northern Ireland, Scotland &
Wales) for other activities (which do not include Covid-19 testing) remains
standard rated.
HMRC considers that the objective purposes of Covid-19 testing
are diagnosis and the protection of human health. This also applies to tests
taken for international air flights. Accordingly, such testing may be exempt
medical care subject to meeting the usual requirements.
