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Zero VAT Rating for Personal Protection Equipment

A new temporary zero rate means that businesses and individuals purchasing personal protective equipment (PPE) for protection from infection will not be charged VAT.

This measure was introduced on 1 May 2020. It will last until 31 October 2020. 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

The new zero rate will relieve the burden of VAT on the price of PPE sold in the UK. Its main objective is to relieve businesses, particularly in the healthcare and residential care sectors, of the burden of tax on essential infection protection equipment needed to deal with the COVID-19 pandemic.

Welcomed by those buying protection for their frontline workers, the temporary zero VAT rating helps all PPE customers.

Are you unsure how this temporary measure affects you or your business? Please contact us with any queries.

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