VAT: Coronavirus
(asked on 27th April 2021) - View Source
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, for what reason the VAT charge on PCR tests is 20 per cent.
This question was answered on 29th April 2021
VAT is a broad-based tax on consumption and the standard rate of 20% normally applies to most goods and services, including PCR tests. However, medical testing administered by registered health professionals is exempt from VAT.
The Government also continues to offer free Covid-19 testing for those with Covid-19 symptoms, and everyone in England, including those without symptoms, are able to take a free rapid coronavirus test twice a week.