Temporary Zero rate VAT on PPE

May 04 2020

The UK Government has passed temporary legislation to allow manufacturers and retailers to zero rate sales of personal protective equipment (“PPE”) for 3 months between 1 May 2020 and 31 July 2020. This is a welcome announcement as the current rate of VAT on PPE is 20%. This will no doubt help ease the financial burden particularly in the healthcare and residential care sectors.

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