HMRC has announced that the temporary zero-rating of supplies
of personal protective equipment is to be extended, and will apply to all
supplies of PPE made between 1 May and 31 October 2020 (rather than ending on 31
July 2020 as previously announced). Revenue & Customs Brief 4/2020 has
been updated accordingly, and VAT Notice 701/57 has also been revised,
noting that ‘VAT is charged on the import of goods at the same rate as if the
goods had been supplied in the UK, so the temporary zero rate will also apply
to relevant imports’.
HMRC has announced that the temporary zero-rating of supplies
of personal protective equipment is to be extended, and will apply to all
supplies of PPE made between 1 May and 31 October 2020 (rather than ending on 31
July 2020 as previously announced). Revenue & Customs Brief 4/2020 has
been updated accordingly, and VAT Notice 701/57 has also been revised,
noting that ‘VAT is charged on the import of goods at the same rate as if the
goods had been supplied in the UK, so the temporary zero rate will also apply
to relevant imports’.
