The UK government today (30/04/20) announced the temporary relief of VAT on items of PPE. The measure will take effect from 1 May to 31 July 2020.

The temporary relief is being introduced as an urgent response to the coronavirus emergency. Its main objective is to relieve businesses, particularly in the healthcare and residential care sectors, of the burden of tax on essential infection protection equipment needed to deal with the emergency.

The zero rate will be introduced via a new Group 20 to Schedule 8 of the Value Added Tax Act 1994.