All supplies of Personal Protective Equipment (PPE) made between 1 May and 31 October 2020 are subject to a temporary VAT zero rate, according to a new HMRC ruling.
The zero rate applies to all supplies recommended for use by Public Health England and includes supplies made from existing stock.
Products covered by the zero rate include: disposable plastic aprons, face masks, full face shields and disposable gloves. Full details available at gov.uk.