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Temporary zero VAT rate introduced for supplies of PPE

The Government has extended the temporary zero VAT rate for the supply of Personal Protective Equipment (PPE) until 31 October 2020.

Updated 6 July 2020

The Government has extended the temporary zero VAT rate for the supply of Personal Protective Equipment (PPE). The rate is in effect from 1 May to 31 October (extended now from the 31 July 2020) to support protection from infection with the coronavirus and guidance published by Public Health England.  The change applies to the whole of the UK and to any organisation that makes supplies of PPE. 


Equipment covered by the zero rate

The temporary 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:

  1. 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
  2. that would be exempt by virtue of Items 4 and 9 of Group (Health and Welfare) to Schedule 9


For more information

More details can be found here or by talking with one of our specialist VAT team - email them at 


Specific advice should be obtained before taking action, or refraining from taking action, in relation to this summary, if you would like advice or further information, please speak to your usual Shipleys contact.

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