UK Government confirms VAT Zero rating for PPE

The UK Government has confirmed that from 1 May 2020, personal protective equipment (‘PPE’) purchased by care homes, businesses, charities and individuals to protect against Coronavirus will be zero rated for three-month period.

This will be particularly beneficial for care homes, charities and individuals for whom VAT would be a cost.  The Government estimates that this will save care homes and businesses more than £100 million. Previously, the Government removed import duty on PPE items which will continue to be the case.