V4.291 Personal protective equipment (coronavirus)

Part V4 Exemption, zero-rating and reduced rates

V4.291 Personal protective equipment (coronavirus)

Personal protective equipment

V4.291 Personal protective equipment (coronavirus)

A temporary zero rate was introduced, with effect from 1 May 2020, in response to the threat posed by the COVID-19 coronavirus to, in particular, front line workers in the NHS and the health and residential care sectors.

Initially the temporary measure was due to remain in force until 31 July 2020, however, this was subsequently extended to 31 October 20201. The Government has not extended the temporary zero-rating for domestic supplies of PPE, so all supplies made from 1 November 2020 are liable to VAT in the normal way.

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