In this month’s VAT updates, Graham Elliott considers the VAT treatment on covid tests, the Upper Tribunal decision in Babylon Farm and VAT terminology in GB Fleet Hire
Covid tests and compliance
R&C Brief 11(2021) gives HMRC’s interpretation of the VAT treatment of sales of covid testing. This does not provide any concessions or widening of the usual principles, but is a useful location to find out how the principles apply. The gist is that supplies are standard rated unless the service that is provided qualifies under the usual medical criteria, and these criteria tend to look at the status of the service provider as being a medic.
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