Coronavirus and VAT relief: temporary zero rating of PPE
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 July 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.
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There is also a range of information available at our coronavirus hub.