Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of removing VAT from the price of covid-19 PCR tests.

VAT is a broad-based tax on consumption and the standard rate of 20 per cent normally applies to most goods and services, including PCR tests. Medical testing, where it is 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.

The Government recognises that the cost of PCR tests can be high, which is why it is working with the travel industry and private testing providers to see how costs can be further reduced for the British public while ensuring that travel is as safe as possible.