V1.404 Coronavirus (COVID-19)—liability changesThis paragraph examines changes to the VAT liability of supplies of certain goods and services that have been prompted by the coronavirus (COVID-19) outbreak.For an overview of coronavirus and VAT more broadly, see V1.401.E-publications—zero-ratingThe Government had already planned to introduce a zero-rating for e-publications (in order to align treatment with their physical counterparts). However, given the coronavirus crisis, the measure was introduced earlier than planned, with effect from 1 May 20201. For details of the zero-rating, see V4.273C.Personal protective equipment (PPE)—temporary zero-ratingA temporary zero rate was introduced for the supply of personal protective equipment
This paragraph examines changes to the VAT liability of supplies of certain goods and services that have been prompted by the coronavirus (COVID-19) outbreak.
For an overview of coronavirus and VAT more broadly, see V1.401.
The Government had already planned to introduce a zero-rating for e-publications (in order to align treatment with their physical counterparts). However, given the coronavirus crisis, the measure was introduced earlier than planned, with effect from 1 May 20201. For details of the zero-rating, see V4.273C.
A temporary zero rate was introduced for the supply of personal protective equipment
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