UK HMRC has published a policy paper dated 23 August 2021 that clarifies the VAT liability of COVID-19 testing services. The paper provides that COVID-19 testing services may be considered exempt supplies of medical care as long as the normal requirements for VAT exemption are met. As such, testing services are exempt if carried out and supplied by a relevant health professional, supplied by a non-registered person but wholly performed by a relevant health professional, and certain other cas…