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ZERO VAT ON PPE
Temporary VAT zero rate will apply to some supplies of PPE which are made between 1 May and 31 July 2020 and which are recommended for use by Public Health England in its guidance dated 24 April 2020 titled ‘Guidance, COVID-19 personal protective equipment (PPE)’. This includes supplies made from existing stock.
Products covered by the zero rate include:
* 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