Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason the temporary VAT exemption on personal protective equipment has not been extended beyond 31 October 2020; and if he will make a statement.

The temporary relief was designed to relieve the burden of VAT on the price of purchasing Personal Protection Equipment (PPE) used for protection from coronavirus by front line workers. Since then, the Department of Health and Social Care has stabilised the UK PPE supply chain and by the end of November, a four month stockpile of all COVID-critical PPE will be in place, with a tremendous contribution from UK manufacturers.

The temporary zero-rate of VAT on PPE is therefore no longer required and ended on 31 October 2020 as planned.