Policy paper

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

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
• Published: 30 April 2020
• Last updated: 3 July 2020 — See all updates

Documents

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

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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 October 2020. This is for the supply of personal protective equipment (PPE), recommended by Public Health England on 24 April 2020, for use in connection with protection from infection with coronavirus.

Published 30 April 2020
Last updated 3 July 2020 + show all updates

1. 3 July 2020

   The end date for the temporary VAT zero rating has been changed from 31 July 2020 to 31 October 2020.

2. 5 May 2020

   A link to further information about import VAT has been added in the 'More information' section.

3. 30 April 2020

   First published.