Personal protective equipment (PPE)
The temporary zero rate of VAT that came into effect on 1 May has been extended for a further three months to 31 October 2020. This is for the supply to any business or individual of PPE, as recommended by Public Health England, for use for protection from infection with Coronavirus (COVID-19). Further information can be found at: VAT zero rating for PPE.
VAT is charged on the import of goods at the same rate as if the goods had been supplied in the UK, so the extension to the temporary zero rate will also apply to relevant imports of PPE.
Would you like to know more?
If you would like to discuss the above, please get in touch with your usual Blick Rothenberg contact or Alan Pearce whose details are to the right.