Healthcare Suppliers

Temporary ‘VAT free’ PPE for NHS & Care Homes

by Berthold Bauer on April 30, 2020

Some more welcome VAT news today, that the VAT on all supplies of Personal Protective Equipment (PPE) will temporarily be zero-rated to reduce the associated cost burden to organisations like the NHS and care homes.

The move will see VAT at the zero rate applied to supplies made between 1 May 2020 and 31 October 2020 that are recommended for use by Public Health England (in guidance titled ‘COVID-19 personal protective equipment [PPE]’ dated 24 April 2020). The items which are covered include:

  • 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

We will continue to support our NHS clients by reviewing payments and if we identify supplies which we believe should have been charged at the zero rate (rather than with 20% VAT added) we can support you in obtaining a refund for this across the coming months. No action is required by our NHS clients unless you sell such supplies to other non-NHS bodies (perhaps care homes or hospices). If you need any assistance in clarifying whether the zero rate will apply to supplies you are making or receiving, please contact one of our NHS VAT specialists

Please note that the content on this article was amended 06 July 2020 09:22 to reflect Revenue and Customs Brief 4 (2020): temporary VAT zero rating of personal protective equipment (PPE) released 03 July 2020 which extended the period of zero-rating

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Berthold BauerTemporary ‘VAT free’ PPE for NHS & Care Homes

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