The Government have today announced the temporary VAT zero rating of the supply of personal protective equipment (PPE), recommended by Public Health England on 24 April 2020. This effectively means that no VAT will be charged on PPE equipment.
The temporary VAT zero rate will apply to all supplies of PPE which are made between 1 May and 31 July 2020 and which are recommended for use by Public Health England. This includes supplies made from existing stock.
Products covered by this temporary measure 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
The objective of this relief is to relieve the burden of VAT on the price of purchasing PPE used for the protection from coronavirus and will not only aid sectors that cannot recover VAT due to their VAT exempt status, such as care homes, but will benefit all consumers.
This measure will, therefore, benefit all businesses and individuals purchasing PPE for the protection from infection.
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