Is There VAT on PPE?

When it comes to personal protective equipment (PPE), understanding the VAT implications is important for businesses and individuals alike. This blog post addresses key questions: is there VAT on PPE, is PPE VAT exempt, is there VAT on protective clothing and is there VAT on protective equipment?

In the UK, PPE is generally subject to VAT at the standard rate of 20%. This applies to most items classified as PPE, including masks, gloves, face shields and other protective gear. Businesses purchasing PPE for operational use will typically pay this VAT and may reclaim it if they are VAT registered.

Is PPE VAT exempt?

PPE is not generally VAT exempt. However, there have been temporary measures where certain PPE items were zero-rated for VAT to support public health efforts during the COVID-19 pandemic. These temporary measures have since ended, and the standard VAT rate applies once more.

Protective clothing, which is a subset of PPE, is also subject to VAT at the standard rate. This includes items such as protective suits, gowns and other apparel designed to provide safety in hazardous environments. Similar to other PPE, businesses can reclaim the VAT paid on these items if they are VAT registered.

Protective equipment, encompassing a wide range of items used to ensure safety, is subject to the standard VAT rate of 20%. This includes equipment such as helmets, safety glasses and other gear that is essential for maintaining safety standards in various industries.

To summarise, the answer to "Is there VAT on PPE" is yes. PPE, including protective clothing and equipment, is generally subject to the standard VAT rate of 20%. While there were temporary zero-rating measures during the COVID-19 pandemic, these have now ceased, and the standard VAT rules apply. Understanding these VAT implications helps businesses manage their expenses and ensures compliance with UK VAT regulations.