Menu Close

Coronavirus and VAT relief: temporary zero rating of PPE

Updated for 3 July 2020 

HMRC has been announcing VAT reliefs to help people and businesses affected by coronavirus. As well as bringing forward the zero-rating of the supply of electronic publications to 1 May 2020 (as we reported here), HMRC has introduced a temporary VAT zero rate for the supply of personal protective equipment (PPE).  The zero rate will take effect for supplies of PPE made between 1 May 2020 and 31 October 2020.

Products covered by the zero rate include:

  • disposable gloves
  • disposable plastic aprons
  • disposable fluid-resistant coveralls or gowns
  • surgical masks – including fluid-resistant type IIR surgical masks
  • filtering face piece respirators
  • eye and face protection – including single or reusable full face visors or goggles

More detailed information is available in the government’s policy paper here.

For information about how our VAT experts can help you, please get in touch using our enquiry form.

There is also a range of information available at our coronavirus hub.

Malcolm Winter

Adviser, VAT

T +44 (0)20 8922 9273

View Profile