V4.291 Personal protective equipment (coronavirus)
A temporary zero rate was introduced, with effect from 1 May 2020, in response to the threat posed by the COVID-19 coronavirus to, in particular, front line workers in the NHS and the health and residential care sectors.
Initially the temporary measure was due to remain in force until 31 July 2020, however,
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Web page updated on 17 Mar 2025 13:48