{
  "url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020",
  "json_url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020.json",
  "id": "uksi/2020/698",
  "title": "The Value Added Tax (Zero Rate for Personal Protective Equipment) (Extension) (Coronavirus) Order 2020",
  "short_title": "Value Added Tax (Zero Rate for Personal Protective Equipment) (Extension) (Coronavirus) 2020",
  "long_title": "This Order amends Group 20 of Schedule 8 to the Value Added Tax Act 1994 (c. 23: “the Act”) to extend the expiry date of the temporary VAT relief for personal protective equipment as described in that provision. The temporary relief was introduced, as part of the government’s response to the coronavirus health emergency, by the Value Added Tax (Zero Rate for Personal Protective Equipment) (Coronavirus) Order 2020 (S.I. 2020/458) which inserted a new Group 20 in Schedule 8 to the Act. The VAT relief came into effect on 1st May 2020 and was due to expire on 31st July 2020. This Order extends the expiry date to 31st October 2020.",
  "citation": "S.I. 2020/698",
  "type": "uksi",
  "year": "2020",
  "number": "698",
  "version": "current",
  "date": "2020-07-07",
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/article-1",
      "extent": null,
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    },
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      "path": "article/2",
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      "number": "2",
      "heading": "Amendment of Group 20 of Schedule 8 to the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Amendment of Group 20 of Schedule 8 to the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/article-3",
      "extent": null,
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      "parent": null
    },
    {
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/note",
      "extent": null,
      "status": null,
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    }
  ],
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    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2020-07-08",
      "size": 29898,
      "url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/pdf/uksi_20200698_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2020/698/pdfs/uksi_20200698_en.pdf"
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      "date": "2020-07-08",
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    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/30"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-zero-rate-for-personal-protective-equipment-extension-coronavirus-order-2020/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/698",
    "retrieved_at": "2026-10-28T22:28:29.045269+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."
}