May 1, 2020
The Government announced that PPE with be VAT exempt from 1st May for 2 months. This Action card provides information on the action required, download it here.
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Alternatively, read the summary here:
A) Changes on the VAT on PPE
UK VAT law has been changed to introduce a temporary VAT zero rate which comes into effect from 1 May to 31 July 2020. This is for the supply of Personal Protective Equipment (PPE), recommended for use in connection with protection from infection with coronavirus in guidance published by Public Health England. This applies to:
- disposable gloves
- disposable plastic aprons
- disposable fluid-resistant coveralls or gowns
- surgical masks – including fluid-resistant type IIR surgical masks
- filtering face piece respirators
- eye and face protection – including single or reusable full-face visors or goggles
- The temporary changes apply to Domiciliary Care providers and Residential Care Home providers
B) What action do you need to take?
• Read the Government documents on PPE VAT changes
• Further Reading here
• Contact HMRC for further information if required
• If you wish to explore what financial help is available to your business, there is guidance from HM Government