Zero VAT rating for all PPE supplies and equipment

On 1 May, HMRC announced a temporary zero VAT rating for all PPE supplies and equipment (as defined by Public Health England’s COVID-19 PPE guidance).

The aim of this new measure is to ease the process of PPE distribution during the COVID-19 pandemic by relieving the burden of VAT on the price of PPE items, with a goal of supporting sectors in particular that cannot recover VAT on such goods due to their VAT exempt status (such as care homes).

The new relief will be applied to all supplies of PPE which are made between 1 May and 31 July 2020, with products covered under HMRC’s guidance including:

– disposable gloves

– disposable plastic aprons

– disposable fluid-resistant coveralls or gowns

– surgical masks – including fluid-resistant type IIR surgical masks

– filtering facepiece respirators

– eye and face protection – including single or reusable full-face visors or goggles

HMRC’s full guidance on the new measure can be found here.

For any clients who fall into this category and would like to discuss the relief further, please don’t hesitate to get in touch with your usual PM+M contact or our reception team on 01254 679131.

 

This information is correct as of 4 May 2020. This blog is for general guidance only. Recipients should not act upon any of the information provided without seeking specific professional advice tailored to your circumstances, requirements or needs. Please contact PM+M before making any decisions based on any matters relating to this blog.

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