United Kingdom Tax Agency Explains VAT Rules for Coronavirus Testing Services

The United Kingdom HM Revenue and Customs Aug. 23 explained the VAT liability rules for suppliers, advisers, and recipients of coronavirus testing services. The agency explained that: 1) coronavirus tests are treated as medical care when a medical professional administers the test and provides the result, or supervises the test; 2) a VAT exemption applies to such tests under specified circumstances; 3) the fact that the supplies are made by a state-regulated body isn’t relevant for determining exemption status for VAT group transactions; and 4) the VAT exemption for tests taken for international flights depends upon individual facts and circumstances. ...