Coronavirus (COVID-19) and VAT ― overview

Produced by Tolley
  • (Updated for Coronavirus (COVID-19))

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Coronavirus (COVID-19) and VAT ― overview
  • Key issues
  • Related reading

Coronavirus (COVID-19) and VAT ― overview

This guidance note provides an overview of the ways that VAT has been impacted by the coronavirus (COVID-19) outbreak.

Key issues

A number of different VAT measures and other consequences have been prompted by the outbreak. The measures and areas affected are set out in the table below, along with links to more detailed guidance:

Measure / area affectedDescriptionGuidance note
A deferral of VAT paymentsThe Government implemented a deferral of VAT payments falling due between 20 March 2020 and 30 June 2020 until 31 March 2021Coronavirus (COVID-19) and VAT ― delaying payments
Reliefs and other measures relating to imports and exportsA temporary removal of import VAT on certain medical supplies, equipment and protective clothing as well as a

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