Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Conditions for coronavirus testing services VAT exemption

07 September 2021
Issue: 4807 / Categories: News

The service of coronavirus testing is treated as medical care when it involves administration of the test to the patient and the provision of the results by a medical professional HMRC has confirmed in new guidance.

In line with the normal VAT rules that apply to such care the service of coronavirus testing can only be exempted when it is:

  • carried out and supplied by a relevant health professional within the meaning of VATA 1994 Sch 9 group 7 items 1 2 2A or 3;
  • supplied by a non-registered person but the services are wholly performed by a relevant health professional;
  • carried out by a non-registered person acting under the supervision of a relevant health professional; or
  • supplied by a hospital or state regulated institution.

The supply of coronavirus testing by a body regulated by the Care Quality Commission (or equivalent in Northern Ireland ...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon