• Farrell & Farrell

Temporary Zero rate VAT on PPE

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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