Search Legislation

Advanced Search

The Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment of Schedule 8 to the Value Added Tax Act 1994

This section has no associated Explanatory Memorandum

4.  In Part 2 (the Groups), after Group 19 insert—

  • “GROUP 20—PERSONAL PROTECTIVE EQUIPMENT (CORONAVIRUS)

Item No

1.  The supply of equipment to provide protection from infection where the supply is made in the period beginning with 1st May 2020 and ending with 31st July 2020.

NOTES

(1) In this Group “equipment to provide protection from infection” means personal protective equipment recommended for use in connection with protection from infection with coronavirus in guidance published by Public Health England on 24th April 2020 titled “Guidance, COVID-19 personal protective equipment (PPE)”(1) namely—

(a)disposable gloves,

(b)disposable plastic aprons,

(c)disposable fluid-resistant coveralls or gowns,

(d)surgical masks (including fluid-resistant type IIR surgical masks),

(e)filtering face piece respirators, and

(f)eye and face protection (including single or reusable full face visors or goggles).

(2) Item 1 does not include—

(a)any of the supplies described in Group 12 or Group 15 of this Schedule, or

(b)any of the supplies that would be exempt by virtue of Group 7 of Schedule 9.

(3) In this Group “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).”

(1)

The guidance published by Public Health England is available alongside the Tax Information and Impact Note covering this instrument published on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. A hard copy may also be obtained free of charge by contacting the HMRC helpline on 0300 200 3700 or by writing to HM Revenue and Customs – VAT Written Enquiries, 123 St Vincent Street, Glasgow City, Glasgow G2 5EA.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources