HM Revenue & Customs announced on 30 April a temporary zero-rate of VAT on supplies of Personal Protective Equipment (PPE) in connection with coronavirus.

The zero-rate comes into effect from 1 May to 31 July 2020 and covers supplies recommended for use in connection with protection from coronavirus in guidance published by Public Health England.
These supplies are normally subject to VAT at the standard-rate, so this new relief will benefit NHS and other bodies not able to recover VAT on purchases.  This puts UK and EU supplies of PPE on a level footing with imports from non-EU countries, which were given temporary VAT and duty relief on 31 March.

The relief has been enacted by a Statutory Instrument which inserts a new Group 20 to Schedule 8 of the VAT Act 1994.

Products covered by the zero rate include:
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

These temporary changes will not affect the VAT treatment of goods donated by a charity or from charitable funds, which are already zero-rated.  The supply of any goods in connection with the provision of care or medical or surgical treatment are also not affected, as such supplies remain exempt from VAT.
Details of the relief can be found here:
We will inform you of any further VAT easements from the Government relevant to the NHS as soon as we hear.