Temporary VAT zero rating for PPE
The temporary VAT zero rating will apply to all supplies of Personal Protective Equipment (PPE) which are made between 1 May 2020 and 31 July 2020 (including supplies made from existing stock). The products covered by the zero rate should be recommended by Public Health England in its guidance dated 24 April 2020 and includes:
- 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
This temporary change does not alter the VAT liability of any other goods supplied.
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