Temporary VAT zero rating of Personal Protective Equipment (PPE)


From the 1st May – 31st July 2020 there has been a change to UK VAT law. There will be a temporary VAT zero rate for the supply of Personal Protective Equipment (PPE) that is required for protection from infection of COVID-19 in guidance published by Public Health England.

These changes apply to the whole of the UK and more information can be found here.

Following on from guidance from Public Health England (Guidance, COVID-19 personal protective equipment (PPE)), this temporary VAT zero rate will apply to all supplies of PPE which are made between 1 May and 31 July 2020 and supplies made from existing stock.


Products covered by the zero rate include:

  • disposable gloves
  • disposable plastic aprons
  • disposable fluid-resistant coveralls or gowns
  • surgical masks – including fluid-resistant type IIR surgical masks
  • filtering face piece respirators
  • eye and face protection – including single or reusable full face visors or goggles

These temporary changes will not affect the VAT treatment of any of the supplies:

  • described in Item 2 of Group 15 (Charities and such like) to Schedule 8, which allows for a zero rate for goods donated by a charity or from charitable funds
  • that would be exempt by virtue of Items 4 and 9 of Group (Health and Welfare) to Schedule 9

Wearing the appropriate level of PPE is vital in the fight against COVID-19. If you are struggling to source any items including masks, gowns and gloves, please register your interest below.

If you have any questions surrounding this matter, the Guidance, COVID-19 personal protective equipment (PPE) from Public Health England can be downloaded here.

You can also speak to a member of our Customer Service Team on 0800 161 3661 or [email protected]