Policy paper
Revenue and Customs Brief 11 (2021): VAT liability of Coronavirus (COVID-19) testing services
This brief explains the rules for the VAT treatment of COVID-19 testing services, for those who make supplies of COVID-19 testing services, their advisers and those receiving their services.
Documents
Details
This brief explains the rules for the VAT treatment of COVID-19 testing services.
This brief applies to:
- organisations that make supplies of COVID-19 testing services and their advisers
- recipients of these services
Published 23 August 2021