Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending the personal protective equipment VAT zero rating beyond 31 October 2020.

The temporary zero-rate of VAT on sales of Personal Protective Equipment for protection from infection has been extended to 31 October 2020. This extension forms part of the Government’s response to the coronavirus emergency.

The Government has taken extraordinary action to introduce this zero-rate. A temporary measure is appropriate to ensure the widest range of businesses, charities and individuals can benefit from this tax relief during the coronavirus emergency. The Government will continue to respond dynamically to this emergency, and will take all necessary steps in the future.