In response to the coronavirus pandemic, HMRC have announced the temporary zero-rating of supplies of Personal Protective Equipment (PPE) recommended for use by health and social care workers by Public Health England. This temporary VAT relief applies between 1st May 2020 to 31st July 2020 – outside of this window the provision of these goods is liable to the standard rate of VAT. This new piece of legislation does not affect the VAT treatment of goods donated by a charity or using charitable funds that would normally be zero-rated under Item 2 of Group 15, Schedule 8.
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