Guidance from HMRC states Covid tests are exempt from VAT, which amounts to 20% on the sale price, if administered by a registered health professional or if the test provider has sales of less than £85,000 a year.
An invoice for a £44.90 self-testing kit from Eurofins seen by The Guardian stated that zero VAT had been charged.
Another invoice for a home testing kit from Expert Medicals provided to a UK resident allegedly stated that £0 taxes had been charged while Nationwide Pathology reportedly charged £40 for a day two PCR test with an invoice making clear no "sales tax" had been added.
