Question to the HM Treasury:

To ask Her Majesty's Government what plans they have to extend the zero rating for personal protection equipment to include air purification systems and other equipment used by the dentistry profession to remove ambient airborne particulates.

As part of the response to the pandemic, in April 2020 the Government introduced a temporary zero-rate of VAT from 1 May 2020 to 31 July 2020 on all sales and imports of Personal Protection Equipment (PPE) for protection from infection. This temporary zero-rate has now been extended to 31 October 2020, and benefits all users of PPE, including dentists. The Government has no plans to review the scope of this relief at this time.