The UK government’s temporary VAT zero rate on personal protective equipment (PPE) is set to end on 31 October.

The change to UK VAT law introducing a temporary VAT zero rate came into effect on 1 May 2020, and covered all supplies of PPE recommended for use in connection with protection from coronavirus in guidance published by Public Health England.

The changes applied to the whole of the UK, with products no longer covered by the zero rate 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, and eye and face protection – including single or reusable full face visors or goggles.

For more information, visit