Commentary

RCB/4/20 temporary VAT zero rating of personal protective equipment (PPE)

Part V16 Forms and other HMRC material

RCB/4/20 temporary VAT zero rating of personal protective equipment (PPE)

RCB/4/20 temporary VAT zero rating of personal protective equipment (PPE)

Revenue & Customs Brief, Issue 4. 5 May 2020

Purpose of this brief

This brief announces a change to UK VAT law to introduce a temporary VAT zero rate which comes into effect from 1 May to 31 July 2020. This is for the supply of Personal Protective Equipment (PPE), recommended for use in connection with protection from infection with coronavirus in guidance published by Public Health England.

Find information about VAT zero rating for PPE.

These changes apply to the whole of the UK.

Who needs to read this

Any organisation that makes supplies

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