Revenue and Customs Brief 4 (2020)- PPE
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Revenue and Customs Brief 4 (2020) - temporary VAT zero rating of
personal protective equipment
Updated 5 May 2020
Purpose of this brief
This brief announces a change to UK VAT law to introduce a temporary
VAT zero rate which comes into effect from 1 May to 31 July 2020. This
is for the supply of Personal Protective Equipment (PPE), recommended for use
in connection with protection from infection with coronavirus in
guidance published by Public Health England.
Find information about VAT zero rating for
These changes apply to the whole of the UK.
Who needs to read this
Any organisation that makes supplies of PPE and their advisers.
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 in its guidance dated 24 April 2020 titled
‘Guidance, COVID-19 personal protective equipment (PPE)’. This
includes supplies made from existing stock.
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
- filtering face piece respirators
- eye and face protection – including single or reusable full
face visors or goggles
These temporary changes will not affect the VAT treatment of any of
- described in Item 2 of Group 15 (Charities and such like) to
Schedule 8, which allows for a zero rate for goods donated by a charity
or from charitable funds
- that would be exempt by virtue of Items 4 and 9 of Group (Health
and Welfare) to Schedule 9
About the Author
© Crown Copyright 2020.
A licence is needed to reproduce this article and has been republished
for educational / informational purposes only. Article reproduced by
permission of HM Revenue & Customs.
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Article Published/Sorted/Amended on Scopulus 2020-05-05 19:49:54 in Tax Articles