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Paragraph 1 Item No.F1F2F3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The supply of equipment to provide protection from infection where the supply is made in the period beginning with 1st May 2020 and ending with F431st October 2020.

NOTES

(1)

In this Group “equipment to provide protection from infection” means personal protective equipment recommended for use in connection with protection from infection with coronavirus in guidance published by Public Health England on 24th April 2020 titled “Guidance, COVID-19 personal protective equipment (PPE)” 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).

Annotations

Textual amendments

F1

Sch. 8 Pt. 2 Group 9 item 1 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(2), 7(2)

F2

Sch. 8 Pt. 2 Group 19 Note (1)(d) inserted (1.1.2024) by The Value Added Tax (Women’s Sanitary Products: Reusable Underwear) Order 2023 (S.I. 2023/1341), arts. 1, 2

F3

Sch. 8 Pt. 2 Group 20 inserted (1.5.2020) by The Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020 (S.I. 2020/458), arts. 1, 4

F4

Words in Sch. 8 Pt. 2 Group 20 substituted (30.7.2020) by The Value Added Tax (Zero Rate for Personal Protective Equipment) (Extension) (Coronavirus) Order 2020 (S.I. 2020/698), arts. 1, 3

Notes on Part II

Modifications

C1

Sch. 8 Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 3(3) (with art. 1(2))