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Written question asked by Catherine McKinnell (Labour) on Thursday, 22 October 2020, in the House of Commons. It was due for an answer on Monday, 2 November 2020 (named day). It was answered by Jesse Norman (Conservative) on Monday, 2 November 2020 on behalf of the Treasury.

Protective Clothing: VAT Zero Rating

Question

To ask the Chancellor of the Exchequer, if he will extend the VAT exemption on PPE for (a) self-employed physiotherapists and (b) independent providers.

Answer

The temporary zero rate of VAT on Personal Protective Equipment (PPE) was an extraordinary measure to help affected sectors (such as hospitals and care homes) during the initial shock of the COVID-19 pandemic and when the global supply of PPE did not meet demand. The zero rate applies to PPE that meets the standard set out in the guidance from Public Health England (PHE).

This measure will come to an end on 31 October (as legislated), as new measures introduced by the Government will ensure supply of COVID-19 related PPE to affected sectors from 1 November. Face coverings that do not meet the standard set by PHE should not be affected by the temporary zero rate coming to an end.

Secondary information

Type
Written question
Reference
107651
Session
2019-21
Grouped for answer
Yes
Subjects
Protective clothing VAT zero rating Physiotherapy Coronavirus
Link
View this Written question on www.parliament.uk