with coronavirus in guidance published by Public Health England on 24th April 2020 titled “Guidance, COVID-19 personal protective equipment (PPE)”( $^{a}$) 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).” 

29th April 2020 

Iain Stewart Maggie Throup Two of the Lords Commissioners for Her Majesty’s Treasury 

## EXPLANATORY NOTE 

## (This note is not part of the Order) 

This Order introduces a temporary relief from VAT in the form of a zero rate to be applied to the supply of personal protective equipment recommended for use for protection from infection with coronavirus. The relief is introduced in response to the coronavirus health emergency by way of a time-limited addition to Schedule 8 (zero-rating) to the Value Added Tax Act 1994 (c. 23). The relief remains in force for the period from 1st May 2020 until 31st July 2020. 

Articles 3 and 4 insert into Schedule 8 a new Group 20 which describes the supplies of personal protective equipment that will attract the temporary zero rate relief. 

A Tax Information and Impact Note covering this instrument will be published on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. 

