07 May 2020 
Andrea Marshall, Tax Specialist
HMRC have issued further updates to its guidance regarding the zero-rating of PPE. The legislation is also available.
The legislation states that "The supply of equipment to provide protection from infection" can be zero rated. Note 1 then states "“equipment to provide protection from infection” means personal protective equipment recommended for use in connection with protection from infection with coronavirus".
Therefore, it appears that in order to qualify for zero-rating the items must be qualifying PPE and used in connection with protection against COVID-19.
However, we understand that, generally, suppliers will be zero-rating supplies of PPE without requesting confirmation from customers as to use. Universities may also find that intially, VAT is still charged on supplies of PPE, as suppliers work to update their systems.
