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Temporary Zero-rating of PPE - 1 May to 31 July

30 April 2020      Andrea Marshall, Tax Specialist

HMRC has announced a new temporary zero rate that will apply to supplies of PPE as defined by Public Health England’s coronavirus (COVID-19) PPE guidance, updated on 24 April 2020, including

  • 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

A Revenue and Customs Brief has been issued.

The measure will take effect from 1 May to 31 July 2020.



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