PPE products on Zero VAT rate

It was welcoming news for the social care sector about the VAT exception for the personal protective equipment used for fighting the COVID. Key details below:

  1. The introduction of the Zero rate VAT for PPE is only temporary relief. This applies to purchases made between 1st  May and 31st July 2020. 
  2. The changes in the VAT rate is applicable to the whole of the UK. 
  3. If you have an enquiry about Zero rate VAT for PPE, you can contact HMRC by web chat or telephone line. 

Products eligible for temporary VAT exemption

  • Disposable gloves
  • Disposable plastic aprons
  • Disposable fluid-resistant coveralls or gowns
  • Surgical masks – including fluid-resistant type IIR surgical masks
  • Filtering facepiece 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

Importing PPE?

The temporary Zero VAT rate will apply to all the relevant imports. Please check this link.