PARLIAMENTARY WRITTEN QUESTION
Coronavirus: Screening (12 January 2022)

VAT is a broad-based tax on consumption. The standard rate of 20 per cent applies to most goods and services, including PCR tests. Medical testing, where it is administered by a registered health professional or where it is supervised by a relevant health professional and supplied as part of a single testing service, is exempt from VAT. The Government also continues to offer free Covid-19 testing for those with Covid-19 symptoms.

The Government recognises that the cost of PCR tests can be high, which is why we are working with the travel industry and private testing providers to see how we can further reduce the costs for the British public, whilst ensuring that travel remains as safe as possible. From 7 January 2022, eligible fully vaccinated passengers will no longer need to take a pre-departure test or self-isolate on arrival in England.