Protective Clothing: VAT

(asked on 4th September 2020) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what VAT rating is given to non-surgical face coverings.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 9th September 2020

Face coverings attract the standard rate of VAT. Non-surgical face masks can be zero-rated for VAT purposes if they protect from infection and are of a type recommended in guidance published by Public Health England (PHE) dated 24 April 2020 in connection with the coronavirus emergency

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