Coronavirus (COVID-19) and VAT ― reliefs and measures for imports and exports

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 ― reliefs and measures for imports and exports
  • Pay no import duty and VAT on medical supplies, equipment and protective garments
  • Customs authorisations, export and import measures
  • Conditions for zero rating: exports / removals affected by the coronavirus emergency

Coronavirus (COVID-19) and VAT ― reliefs and measures for imports and exports

Pay no import duty and VAT on medical supplies, equipment and protective garments

The Government has confirmed that the zero-rating has not been extended beyond 31 October 2020 so businesses need to be charging VAT from this date. Import duty and VAT relief has, however, been extended to the end of 2020.

The following rules applied to supplies made between the 30 January 2020 and 31 October 2020.

The Government has announced temporary measures, applying from 30 January 2020 until 31 October 2020 (subsequently extended to 31 December 2020), providing relief from import duty and VAT on certain medical supplies, equipment and protective garments.

The goods must be imported by or on behalf of organisations based in the UK who are:

  1. state organisations, including state bodies, public bodies and other bodies governed by public law

  2. other charitable or philanthropic organisations approved by the competent authorities

In line with Notice 317, HMRC has given general approval to the following charitable and philanthropic organisations:

  1. those registered by the Charities Commission or the Office of the Scottish Charities Regulator

  2. state organisations which are devoted to welfare

  3. the following, as long as they are non-profit making and their objective is the welfare of those in need:

    1. hospitals

    2. youth organisations

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