The LMC would like to remind all practices that they have no contractual or professional obligation to provide any such certification in respect of school absence, this work is not the role of general practice, will add to practice workload and therefore be detrimental to the care of the sick and the provision of contracted services, the advice of the LMC is that practices should refuse all requests, whether related to Covid 19 or otherwise.
If you do choose to provide such a service then this should be limited to statements of fact which the GP is able to verify at the time of signing the certificate and you must be mindful of your professional responsibilities not to put your names to any statements which you do not have the evidence to substantiate.
You may of course charge for any extra-contractual services should you choose to provide them.
Attached is a copy of a letter which the LMC produced some years ago in relation to providing certificates for school absences. You are more than welcome to utilise this document, adapt to suit your own needs and place on your own letterheaded paper if you so wish.