From Friday 1 May, there is a 3 month temporary VAT zero rating on personal protective equipment (PPE).
This is to help companies who are purchasing increasing amounts of PPE to protect front line workers from the coronavirus.
The new rules will help sectors, such as care homes, who have a VAT exempt status and can therefore not recover VAT on goods. However, it will also benefit consumers.
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 and covers the following products:
- 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