Covid tests VAT

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My client just got a contract to supply Covid test to clinics and individuals. Ultimate clients have the choice to collect blood samples themselves or the company does it through its nurses. I understand the import from the overseas manufacturer is zero-rated due the temporary relief announced earlier this year but not sure of the output tax treatment.  Any ideas are welcome.

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VAT Consultant
By VAT Consultant for Hire
03rd Jul 2020 01:03

A quick glance, where the blood sample is done by a registered nurse, the supply is exempt under VAT Notice 701/57 but where individuals draw their own samples and send to lab is a bit tricky, a little research maybe.

Thanks (1)
By Les Howard
06th Jul 2020 10:08

I would tend to agree. It is a service for the protection of health and the prevention of disease. I would recommend a review of the contract and analysis of what is being supplied.

Thanks (1)