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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 ...
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