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HMRC has announced the temporary relief from VAT of Personal Protective Equipment (PPE). With effect from 1 May 2020, supplies of PPE will qualify to be zero-rated for VAT purposes until 31 July 2020.
Previously, such supplies were subject to VAT at 20%. This will be a boost to the NHS and also to the Care Home Sector. Whilst HHS Health Trusts eventually got this VAT back, care homes generally make exempt supplies and cannot recover any VAT incurred.
Should you have any questions, please do not hesitate to contact us.
These details are in accordance with Government guidelines on 30 April 2020.
The information contained in this guidance has been obtained from public sources and every attempt has been made to ensure its accuracy at the date of publication. In this ever-changing environment, this information is subject to change and we will not accept liability for losses arising from changes in the law or the interpretation thereof.