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VAT: Temporary zero rating of personal protective equipment (PPE)

The temporary zero rate will apply to all supplies of 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 found here 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 affect any supplies of goods that fall within the Health and Welfare VAT exemption.


FEATURING: Becky Hayes
Becky advises family business, companies and individuals on a broad range of VAT and SDLT matters. Becky’s particular specialisms include land and property, company reconstructions… read more
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