VAT zero rating for personal protective equipment
This tax information and impact note is about a new temporary zero rate that will apply to supplies of personal protective equipment (PPE).
Documents
VAT zero rating for personal protective equipmentCopy of guidance published by Public Health England on COVID-19 PPE (as at 24 April 2020)application/pdfCopy of Table 1. Recommended PPE for healthcare workers by secondary care clinical context (as at 24 April 2020)application/pdfCopy of Table 2. Recommended PPE for primary, outpatient, community and social care (as at 24 April 2020)application/pdfCopy of Table 3. Recommended PPE for ambulance, paramedics, transport, pharmacists (as at 24 April 2020)application/pdfCopy of Table 4. Additional considerations (any setting) for COVID-19 (as at 24 April 2020)application/pdf