Carl Taylor Accountant and Business Consultant

Does your business currently supply PPE equipment to your customers? The temporary zero rate of VAT for all suppliers of personal protective equipment (PPE) ends on 31st October. So, you must remember to begin charging VAT on these items from Sunday 1st November. 

The zero VAT rating covered items recommended for use by Public Health England in it's guidance of 24th April 2020 “Guidance, COVID-19 personal protective equipment (PPE)” and includes:

  • Disposable gloves
  • Disposable plastic aprons
  • Disposable fluid-resistant coveralls or gowns
  • Surgical masks
  • Filtering face piece respirator
  • Eye and face protection, including single use and reusable full-face visors and goggles.

The objective of this temporary zero rate was to remove the burden of VAT on the price of purchasing PPE used for protection from Coronavirus by front line workers, in particular to aid sectors that cannot normally recover VAT on these items.

If you have any queries about this, please get in touch with the team at Oldfield Advisory, who will be able to help! 

Key Takeaway 
 
If you are VAT registered, you should start charging VAT on PPE items from Sunday 1st November – please ensure you update all your systems and processes immediately on the first working day of November to reflect these changes.