VAT zero rating for personal protective equipment
This tax information and impact note is about a new temporary zero rate that will apply to supplies of personal protective equipment (PPE).
This measure implements VAT changes for businesses and individuals purchasing personal protective equipment (PPE) for protection from infection.
The temporary relief is being introduced as an urgent response to coronavirus (COVID-19).
The coronavirus PPE guidance included here is in the form that it was published by Public Health England on 24 April 2020. This is the version that is relevant for this legislation.
This guidance has been updated since then. You can view the latest version here.
Last updated 25 March 2021 + show all updates
We have added a table under 'Exchequer impact' with a figure for 2020 to 2021.
The end date for the temporary VAT zero rating has been changed from 31 July 2020 to 31 October 2020.