Revenue and Customs Brief 4 (2020): temporary VAT zero rating of personal protective equipment (PPE)
Updated 3 July 2020
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Purpose of this brief
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 for use in connection with protection from infection with coronavirus in guidance published by Public Health England.
Find information about VAT zero rating for PPE.
These changes apply to the whole of the UK.
Who needs to read this
Any organisation that makes supplies of PPE and their advisers.
Background
The temporary VAT zero rate will apply to all supplies of PPE which are made between 1 May and 31 October 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.
Products covered by the zero rate include:
- 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
These temporary changes will not affect the VAT treatment of any of the supplies:
- described in Item 2 of Group 15 (Charities and such like) to Schedule 8, which allows for a zero rate for goods donated by a charity or from charitable funds
- that would be exempt by virtue of Items 4 and 9 of Group (Health and Welfare) to Schedule 9
More information
For further information on the VAT treatment contact the VAT helpline.
Find more information about VAT zero rating for personal protective equipment.
Further information regarding import VAT can be found in Imports (VAT Notice 702). VAT is charged on the importation of goods at the same rate as if the goods had been supplied in the UK so the temporary zero rate will also apply to relevant imports.