HMRC’s policy on the VAT treatment of COVID-19 PCR testing services had to evolve rapidly in response to the fast-moving nature of the testing roll out, and some of the significant changes to the regulatory framework applying in the sector.
While the rule of thumb is that a medical service intended to protect, restore or maintain human health can benefit from VAT exemption, there are conditions in relation to how the service is delivered.
The performance and supervision aspects of the medical exemption have been disputed by HMRC in relation to one of our medical testing laboratory clients.
Source: Crowe
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