United Kingdom: VAT exemption on personal protective equipment sales

As a result of the Coronavirus crisis, the United Kingdom has decided that sales of personal protective equipment (PPE) in the UK, which are in principle subject to VAT at 20% rate, now benefit from a total exemption from VAT.

The VAT exemption applies to the following:

• disposable gloves
• disposable plastic aprons
• fluid-resistant disposable coveralls or gowns

• surgical masks – including fluid-resistant Type IIR surgical masks

• filter masks for the face eye and face protection – including individual or reusable visors or goggles

The VAT exemption applies from 1 May 2020 to 31 July 2020.

Source: HM Revenue & Customs