Those who hold Visitor visas are required to pay for any NHS treatment they receive, at a rate of 150% of the cost of treatment, and we normally advise that they should have private medical insurance during their visit to the UK.
Government guidance, found at: https://www.gov.uk/guidance/nhs-entitlements-migrant-health-guide , however, makes clear that no charges or immigration checks will apply for coronavirus testing and/or treatment:
There can be no charge made to an overseas visitor for the diagnosis or treatment of coronavirus (COVID-19).
All overseas visitors, including anyone living in the UK without permission, should be aware that:
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No charges apply to testing for COVID-19, even if the result is negative, or to any treatment provided for COVID-19 if the result is positive or up to the point that it is negatively diagnosed. The same is true of most other infectious diseases.
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NHS trusts have been advised that no immigration checks are required for overseas visitors that are known to be only undergoing testing or treatment for COVID-19.