Coronavirus: Screening

(asked on 1st July 2021) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason VAT is payable on PCR tests; and if he will make a statement.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 9th July 2021

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.

Testing individuals after they arrive in the UK is an important tool to help the Government protect the public from the risk posed by imported cases of COVID-19 and to identify variants of concern. 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 reduced while ensuring that travel remains as safe as possible.

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