Policy paper

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).

• From: HM Revenue & Customs
• Published: 30 April 2020
• Last updated: 25 March 2021 — See all updates

Documents

VAT zero rating for personal protective equipment

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Copy of guidance published by Public Health England on COVID-19 PPE (as at 24 April 2020)

PDF, 118 KB, 10 pages

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Copy of Table 1. Recommended PPE for healthcare workers by secondary care clinical context (as at 24 April 2020)

PDF, 214 KB, 1 page

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Copy of Table 2. Recommended PPE for primary, outpatient, community and social care (as at 24 April 2020)

PDF, 177 KB, 1 page

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Copy of Table 3. Recommended PPE for ambulance, paramedics, transport, pharmacists (as at 24 April 2020)

PDF, 202 KB, 1 page

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Copy of Table 4. Additional considerations (any setting) for COVID-19 (as at 24 April 2020)

PDF, 308 KB, 1 page

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Details

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.

Published 30 April 2020
Last updated 25 March 2021 + show all updates

1. 25 March 2021

   We have added a table under 'Exchequer impact' with a figure for 2020 to 2021.

2. 3 July 2020

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

3. 30 April 2020

   First published.