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
