Value Added Tax Act 1994

Item No.U.K.

[F1[F21.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 [F331st October 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)” 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).]]

Textual Amendments