The products in this collection fall under the temporary VAT zero rate which will apply to all supplies of PPE from 1 May and 31 July 2020 and which are recommended for use by Public Health England in its guidance dated 24 April 2020 titled ‘Guidance, COVID-19 personal protective equipment (PPE)’. This includes supplies made from existing stock.
Products covered by the zero rate include:
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