V1.404 Coronavirus (COVID-19)—liability changes

Part V1 General principles and rates of tax

V1.404 Coronavirus (COVID-19)—liability changes

V1.404 Coronavirus (COVID-19)—liability changes

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.

Personal protective equipment (PPE)—temporary zero-rating

A temporary zero rate was introduced for the supply of personal protective equipment

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