PPE – Updated VAT Rules
1 November saw the VAT rate applicable to sales of PPE to businesses and the general public revert back to the Standard Rate of VAT. There has been a range of negative media commentary on this point but clearly not enough adverse reaction to forestall the VAT charge which is covered in an updated VAT Notice 701/5
However the relief for Import VAT and Duty on medical supplies, equipment and protective garments brought in from non-EU countries has been extended until the 31 December 2020 but this relief does have conditions on its application – particularly the nature of the organisation importing it and the non-business use of the equipment. For a reminder see the guidance note here
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