Legislation – The Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020

This Order introduces a temporary relief from VAT in the form of a zero rate to be applied to the supply of personal protective equipment recommended for use for protection from infection with coronavirus. The relief is introduced in response to the coronavirus health emergency by way of a time-limited addition to Schedule 8 (zero-rating) to the Value Added Tax Act 1994 (c. 23). The relief remains in force for the period from 1st May 2020 until 31st July 2020.

Articles 3 and 4 insert into Schedule 8 a new Group 20 which describes the supplies of personal protective equipment that will attract the temporary zero rate relief.

A Tax Information and Impact Note covering this instrument will be published on the government website at
https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.