{
  "url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-coronavirus-order-2020",
  "json_url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-coronavirus-order-2020.json",
  "id": "uksi/2020/458",
  "title": "The Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020",
  "short_title": "Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) 2020",
  "long_title": "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.",
  "citation": "S.I. 2020/458",
  "type": "uksi",
  "year": "2020",
  "number": "458",
  "version": "current",
  "date": "2020-04-29",
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      "url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-coronavirus-order-2020/introduction",
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      "heading": "Amendment of Schedule 8 to the Value Added Tax Act 1994",
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      "extent": null,
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      "heading": "Amendment of Schedule 8 to the Value Added Tax Act 1994",
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      "heading": "Amendment of Schedule 8 to the Value Added Tax Act 1994",
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      "heading": "Explanatory note",
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      "date": "2020-04-30",
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    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
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        "section/96"
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    "source_url": "https://www.legislation.gov.uk/uksi/2020/458",
    "retrieved_at": "2026-10-28T22:30:48.155298+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}