VAT: temporary zero-rating of PPE

As previously reported, the period during which supplies of PPE benefit from zero rating will be extended until 31 October 2020. The Value Added Tax (Zero Rate for Personal Protective Equipment) (Extension) (Coronavirus) Order, SI 2020/698, amends VATA 1994 Sch 8 Group 20 to push back the expiry date by three months. The temporary relief came into effect on 1 May 2020 and had originally been due to expire on 31 July. The explanatory memorandum to the Order notes that the temporary relief ‘will continue to be kept under review depending on the progress of the coronavirus pandemic’ suggesting that perhaps the period will be extended further.