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Update on VAT and covid-19

7 July 2020


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A temporary zero rate for sales and imports of Personal Protective Equipment (PPE) was introduced in the UK from 1 May to 31 July.  HMRC announced today an extension for a further 3 months to the end of October 2020.  

The products include;

  • disposable gloves
  • disposable plastic aprons
  • disposable fluid-resistant coveralls or gowns
  • surgical masks – including fluid-resistant IIR surgical masks
  • filtering face piece respirators
  • eye and face protection – including single or reusable full face visors or goggles. Basic face masks are not covered by the zero rate.

If you gave any questions, please contact the VAT team.