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The temporary zero rate of VAT has been extended for a further three months to 31 October 2020. This is for the supply to any business or individual of personal protective equipment, as recommended by Public Health England, for use for protection from infection from Covid-19.
Alan Pearce, a VAT partner at Blick Rothenberg, said: ‘The zero rate for PPE will assist the health sector in general and in particular care homes that are often not able to recover VAT. In addition, any other businesses that are getting back to work and find that they have to buy PPE for staff and to protect customers and are not able to recover VAT on their costs in full, will also benefit.’
Further, VAT is charged on the import of goods at the same rate as if the goods had been supplied in the UK, so the temporary zero rate will also apply to relevant imports of PPE.
