Policy papers and consultations

This brief explains HMRC's policy on details about VAT exemption for the importation into the UK of dental prostheses.

• From: HM Revenue & Customs
• Updated: 28 October 2021

• Revenue and Customs Brief 14 (2021): Changes to the VAT treatment of imports of dental prostheses into the United Kingdom

  Purpose of this brief The government announced at Autumn Budget 2021 that…

This brief announces changes to UK VAT law to introduce a temporary zero rate for the supply of PPE recommended for use for protection from infection with coronavirus (COVID-19).

• From: HM Revenue & Customs
• Updated: 3 July 2020

• Revenue and Customs Brief 4 (2020): temporary VAT zero rating of personal protective equipment (PPE)

  Purpose of this brief This brief announces a change to UK VAT law to…

This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.

• From: HM Revenue & Customs
• Updated: 20 July 2018

• Revenue and Customs Brief 9 (2018): VAT - damp proofing products

  1. Purpose This brief clarifies HMRC’s policy on the VAT liability of damp…

This brief explains HMRC's policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods.

• From: HM Revenue & Customs
• Updated: 18 June 2018