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Written question asked by Sarah Olney (Liberal Democrat) on Tuesday, 27 April 2021, in the House of Commons. It was due for an answer on Thursday, 29 April 2021. It was answered by Jesse Norman (Conservative) on Thursday, 29 April 2021 on behalf of the Treasury.


VAT: Coronavirus

Question

To ask the Chancellor of the Exchequer, for what reason the VAT charge on PCR tests is 20 per cent.

Answer

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.


Secondary information

Type
Written question
Reference
188136
Session
2019-21
Subjects
Screening VAT Coronavirus
Link
View this Written question on www.parliament.uk