HMRC have published Revenue & Customs Brief 11 (2021): ‘VAT liability of Coronavirus (COVID-19) testing services’, which explains the VAT treatment of COVID-19 tests.

For VAT purposes, providing a service of COVID-19 testing is treated as medical care, where:

The supply of Medical care can only be exempt from VAT where it is:

COVID-19 testing supplied by a body that is Care Quality Commission (CQC) or equivalent regulated, is standard rated, unless:

Travel tests

COVID-19 tests taken for international flights may be exempt from VAT where the conditions above for exemption are met.

The facts of each case must be considered on their own merits. HMRC have provided the following examples:

Standard rated


Useful guides on this topic

Health and welfare: VAT
Reduced rating, zero-rating and VAT exemption can apply to various services relating to medical care, health and welfare. This guide looks at supplies of medicines, supplies of goods and building works to disabled persons and charities, medical care, and welfare services.

External link 

Revenue & Customs Brief 11 (2021): VAT liability of Coronavirus (COVID-19) testing services

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