VATHLT2021 - Personal Protective Equipment (PPE)
The temporary VAT zero rate applied to all supplies of PPE which were made between 1 May and 31 October 2020 and which were 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.
The relevant Public Health England guidance can be found here: https://www.gov.uk/government/publications/vat-zero-rating-for-personal-protective-equipment
Products covered by the zero rate included:
- 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 did 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
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. Further information regarding import VAT can be found in VAT Notice 702: Imports.
From 1 November 2020 the VAT treatment for supplies of PPE reverted back to the standard rate.
PPE Commodity Codes List
| Category | Product | CN8 | CN8 Description | Further Description |
|---|---|---|---|---|
| PPE and other protective equipment | Face and eye protection; gloves; other protective garments | 39262000 | Articles of apparel and clothing accessories produced by the stitching or sticking together of plastic sheeting, incl. gloves, mittens and mitts (excl. goods of 9619) | Plastic face shields (covering more than the eye area) |
| PPE and other protective equipment | Plastic materials (incl. masks) | 39269097 | Articles of plastics and articles of other materials of heading 3901 to 3914, n.e.s. | Articles of plastics and articles of other materials of heading 3901 to 3914, n.e.s. (Face shields; Boot covers/overshoes; Plastic tents; body bags; plastic bucket) |
| PPE and other protective equipment | Gloves | 40151100 | Surgical gloves, of vulcanised rubber (excl. fingerstalls) | Surgical rubber gloves (rubber, vulcanised, other than hard rubber) |
| PPE and other protective equipment | Gloves | 40151900 | Gloves, mittens and mitts, of vulcanised rubber (excl. surgical gloves) | Other rubber gloves (Rubber; vulcanised (other than hard rubber), gloves, mittens and mitts other than surgical gloves) |
| PPE and other protective equipment | Other protective garments | 40159000 | Articles of apparel and clothing accessories, for all purposes, of vulcanised rubber (excl. hard rubber and footwear and headgear and parts thereof, and gloves, mittens and mitts) | Protective unisex garments made of rubber sheeting, textile reinforced rubber or textile backed rubber. |
| PPE and other protective equipment | Cellulose/paper masks | 48185000 | Articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres (excl. footware and parts thereof, incl. insoles, heel pieces and similar removable products, gaiters and similar products, headgear and parts thereof) | Face and eye protection; Coveralls: - various types – different sizes; - Protective garments for surgical/medical use made up of paper. |
| PPE and other protective equipment | Protective garments | 61130010 | Garments, knitted or crocheted, rubberised | Garments, knitted or crocheted, rubberised (excl. babies’ garments and clothing accessories) Garments, made up of knitted or crocheted fabrics of heading 5906 (rubberised) |
| PPE and other protective equipment | Protective garments | 61130090 | Garments, knitted or crocheted, impregnated, coated or covered with plastics or other materials (excl. rubberised and babies’ garments and clothing accessories) | Garments, made up of knitted or crocheted fabrics other than of heading 5906,(fabrics of 5903 and 5907) |
| PPE and other protective equipment | Protective garments | 61142000 | other garments, n.e.s., of cotton, knitted or crocheted | other garments of cotton, knitted or crocheted |
| PPE and other protective equipment | Gloves | 61161020 | Gloves,mittens and mitts impregnated, coated or covered with rubber, knitted or crocheted | Knitted or crocheted gloves which have been impregnated or covered with rubber |
| PPE and other protective equipment | Gloves | 61161080 | Gloves, mittens and mitts, impregnated, coated or covered with plastics , knitted or crocheted, and gloves, impregnated, coated or covered with plastics, knitted or crocheted | Knitted or crocheted gloves which have been impregnated or covered with plastics |
| PPE and other protective equipment | Other protective garments | 62101010 | Garments made up of felt, whether or not impregnated, coated, covered or laminated (excl. babies’ garments and clothing accessories) | Protective garments for surgical/medical use made up of felt, whether or not impregnated, coated, covered or laminated (fabrics of heading 56.02). This includes spun-bonded garments. |
| PPE and other protective equipment | Other protective garments | 62101092 | Single-use gowns made up of nonwovens, of a kind used by patients or surgeons during surgical procedures | Protective garments for surgical/medical use made up of nonwovens whether or not impregnated, coated, covered or laminated (fabrics of heading 56.03). This includes spun-bonded garments. |
| PPE and other protective equipment | Protective garments | 62101098 | Garments made up of nonwovens, whether or not impregnated, coated, covered or laminated (excl. single-use gowns used by patients or surgeons during surgical procedures) | Garments made up of nonwovens, whether or not impregnated, coated, covered or laminated (excl.single-use gowns used by patients or surgeons during surgical procedures) |
| PPE and other protective equipment | Other protective garments | 62102000 | Garments of the type described in subheading 6201,11 to 6201,19, rubberised or impregnated, coated, covered or laminated with plastics or other substances | Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 ‑ Other women’s or girls’ garments |
| PPE and other protective equipment | Other protective garments | 62103000 | Garments of the type described in subheading 6202,11 to 6202,19, rubberised or impregnated, coated, covered or laminated with plastics or other substances | Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 ‑ Other women’s or girls’ garments |
| PPE and other protective equipment | Other protective garments | 62104000 | Men’s or boys’ garments of textile fabrics, rubberised or impregnated, coated, covered or laminated with plastics or other substances (excl. of the type described in subheading 6201,11 to 6201,19, and babies’ garments and clothing accessories) | Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 ‑ Other women’s or girls’ garments |
| PPE and other protective equipment | Other protective garments | 62105000 | Women’s or girls’ garments of textile fabrics, rubberised or impregnated, coated, covered or laminated with plastics or other substances (excl. of the type described in subheading 6202,11 to 6202,19, and babies’ garments and clothing accessories) | Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 ‑ Other women’s or girls’ garments |
| PPE and other protective equipment | Protective garments | 62113210 | Men’s or boys’ industrial and occupational clothing of cotton (excl. knitted or crocheted) | Other Men’s or boys’ industrial and occupational clothing of cotton (excl. knitted or crocheted) |
| PPE and other protective equipment | Protective garments | 62113290 | Men’s or boys’ garments, of cotton, n.e.s. (not knitted or crocheted) | Other Men’s or boys’ garments, of cotton, n.e.s. (not knitted or crocheted) |
| PPE and other protective equipment | Protective garments | 62113310 | Men’s or boys’ industrial and occupational clothing of man-made fibres (excl. knitted or crocheted) | Other Men’s or boys’ industrial and occupational clothing of man-made fibres (excl. knitted or crocheted) |
| PPE and other protective equipment | Protective garments | 62113390 | Men’s or boys’ garments, of man-made fibres, n.e.s. (not knitted or crocheted) | Other Men’s or boys’ garments, of man-made fibres, n.e.s. (not knitted or crocheted) |
| PPE and other protective equipment | Protective garments | 62113900 | Men’s or boys’ tracksuits and other garments, n.e.s. of textile materials (excl. of cotton or man-made fibres, knitted or crocheted) | Men’s or boys’ tracksuits and other garments, n.e.s. of textile materials (excl. of cotton or man-made fibres, knitted or crocheted) |
| PPE and other protective equipment | Apron | 62114210 | Women’s or girls’ aprons, overalls, smock-overalls and other industrial and occupational clothing of cotton (excl. knitted or crocheted) | Women’s or girls’ aprons, overalls, smock-overalls and other industrial and occupational clothing of cotton (excl. knitted or crocheted) |
| PPE and other protective equipment | Protective garments | 62114290 | Women’s or girls’ garments, of cotton, n.e.s. (not knitted or crocheted) | Other Women’s or girls’ garments, of cotton, n.e.s. (not knitted or crocheted) |
| PPE and other protective equipment | Polyethene apron | 62114310 | Women’s or girls’ aprons, overalls, smock-overalls and other industrial and occupational clothing, of man-made fibres (excl. knitted or crocheted) | Women’s or girls’ aprons, overalls, smock-overalls and other industrial and occupational clothing, of man-made fibres (excl. knitted or crocheted) |
| PPE and other protective equipment | Protective garments | 62114390 | Women’s or girls’ garments, of man-made fibres, n.e.s. (not knitted or crocheted) | Other Women’s or girls’ garments, of man-made fibres, n.e.s. (not knitted or crocheted) |
| PPE and other protective equipment | Protective garments | 62114900 | Women’s or girls’ other garments, n.e.s. of textile materials (excl. of cotton or man-made fibres, knitted or crocheted and goods of 9619) | Women’s or girls’ other garments, n.e.s. of textile materials (excl. of cotton or man-made fibres, knitted or crocheted and goods of 9619) |
| PPE and other protective equipment | Gloves | 62160000 | Gloves, mittens and mitts, of all types of textile materials (excl. knitted or crocheted) | Textile gloves that are not knitted or crocheted |
| PPE and other protective equipment | Masks | 63079010 | Made-up articles of textile materials, incl. dress patterns, knitted or crocheted, n.e.s. | Textile face-masks, without a replaceable filter or mechanical parts, including surgical masks and disposable face-masks made of knitted textiles; FFP2 and FFP3 face masks |
| PPE and other protective equipment | Face and eye protection; boot covers/overshoes | 63079098 | Made-up articles of textile materials, incl. dress patterns, n.e.s. (excl. of felt, knitted or crocheted, and single-use drapes used during surgical procedures made up of nonwovens) | Textile face-masks, without a replaceable filter or mechanical parts, including surgical masks and disposable face-masks made of non-woven textiles. |
| PPE and other protective equipment | Face and eye protection | 90049010 | Spectacles, goggles and the like, corrective, protective or other, with lenses of plastics (excl. spectacles for testing eyesight, sunglasses, contact lenses, spectacle lenses and frames and mountings for spectacles) | Spectacles, goggles and the like; (other than sunglasses) corrective, protective or other |
| PPE and other protective equipment | Protective spectacles and visors | 90049090 | Spectacles, goggles and the like, corrective, protective or other (other than with lenses of plastics and excl. spectacles for testing eyesight, sunglasses, contact lenses, spectacle lenses and frames and mountings for spectacles) | Spectacles, goggles and the like, corrective, protective or other (other than with lenses of plastics and excl. spectacles for testing eyesight, sunglasses, contact lenses, spectacle lenses and frames and mountings for spectacles) |
| PPE and other protective equipment | Face and eye protection | 90200000 | Breathing appliances and gas masks (excl. protective masks having neither mechanical parts nor replaceable filters, and artificial respiration or other therapeutic respiration apparatus) | Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such masks incorporating eye protection or facial shields.Breathing appliances and gas masks; excluding protective masks having neither mechanical parts nor replaceable filters and excluding apparatus of item no. 9019.20 (includes FFP2, FFP3, IIR, face shields, etc) |