Temporary VAT rating for PPE

The Government has announced a zero-rating on VAT on the sale of PPE until 31st October 2020 (Originally it was only to run until 31st July 2020, however it was extended in early July). This took effect from 1 May 2020 and is directly linked to strategy of reducing the impact of COVID-19.

Products covered by the zero rate include;

  • Disposable gloves
  • Disposable plastic aprons
  • Disposable gowns
  • Surgical masks including IIR surgical masks
  • Filtering face piece respirators
  • Eye and face protection including face visors or goggles

Who does the ‘temporary zero-rating for PPE’ apply to?

  • Businesses
  • Charities
  • Individuals in the UK
  • Care Homes (It is expected to particularly benefit care providers, who are often unable to reclaim the 20% VAT incurred on PPE as they are fully or partially exempt businesses)

VAT in the UK is governed by EU Law, at least until Brexit 1st January 2021, however the European Commission approved member states to introduce temporary VAT reliefs to mitigate the impacts of COVID 19 pandemic.

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