Personal Protective Equipment (PPE) are products so are normally classed as standard rated for VAT meaning 20% vat is charged.

Temporary zero-rating of PPE - during the period 1st May - 31st July, it was announced that all PPE will be zero-rated, meaning no VAT will be charged. This includes any items sold from existing stock that the supplied bought prior to 1st May.

DON'T BE FOBBED OFF BY YOUR PPE SUPPLIER; they may not be aware of the temporary rule.

Check your PPE invoices to ensure you have not been charge VAT and if so, ask for a refund of the VAT.

Items included are: disposable gloves, plastic aprons, fluid resistant gowns, surgical masks, filtering face respirators, eye & face protection (visors & goggles) whether it be single use or reusable.

Here are two HMRC links:

https://www.gov.uk/government/publications/vat-zero-rating-for-personal-protective-equipment/vat-zero-rating-for-personal-protective-equipment

https://www.gov.uk/government/publications/revenue-and-customs-brief-4-2020-temporary-vat-zero-rating-of-personal-protective-equipment-ppe/revenue-and-customs-brief-4-2020-temporary-vat-zero-rating-of-personal-protective-equipment-ppe