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VAT Zero-rating of PPE - update

03 November 2020      Andrea Marshall, Tax Specialist

***Update as at 3 November 2020***

HMRC has announced that the end date for the temporary VAT zero rating has been changed from 31 July 2020 to 31 October 2020.

Revenue and Customs Brief 4 (2020): temporary VAT zero rating of personal protective equipment (PPE) has been amended, as has Health professionals and pharmaceutical products (VAT Notice 701/57)

Please note that the zero rate for domestic supplies of PPE ended on 31 October 2020, but the zero rate for imports of PPE continues until 31 December 2020 as per this Guidance.



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