PPE sales become VAT free

HMRC announced yesterday a three month temporary zero rate relief for the sale of Personal Protective Equipment (PPE) within the UK. Previously most sales of PPE in the UK were standard rated, including sales to the NHS.

The temporary relief commences on 1 May and ends on 31 July 2020.  The status of the customer, the buyer is not relevant, as all sales will be zero rated.  So the NHS, private care-homes, retailers and private individuals can all purchase PPE free of VAT.

The scope of PPE includes aprons, gowns, gloves, surgical masks, face respirators, and eye/face protectors.