HM Revenue & Customs has announced today that the end date for the temporary VAT zero-rating of supplies of Personal Protective Equipment (PPE) in connection with coronavirus has been changed from 31 July 2020 to 31 October 2020.

The zero-rate came into effect from 1 May and covers supplies recommended for use in connection with protection from coronavirus in guidance published by Public Health England.

This includes:

o disposable gloves
o disposable plastic aprons
o disposable fluid-resistant coveralls or gowns
o surgical masks – including fluid-resistant type IIR surgical masks
o filtering face piece respirators
o eye and face protection – including single or reusable full-face visors or goggles
We will inform you of any further VAT easements from the Government relevant to the NHS as soon as we hear.

If you have any questions about anything in this alert, please contact us.