HMRC has announced that supplies of certain types of Personal Protection Equipment (PPE) will be zero rated for a short period.  It does not matter whether VAT was paid on the purchase of the PPE, a supply of qualifying PPE taking place between 1 May 2020 and 31 July 2020 is zero rated.

Qualifying PPE includes:

Disposable gloves

Disposable plastic aprons

Disposable fluid-resistant gowns

Surgical masks

Filtering face piece respirators

Eye and face protection

For more details see

Note that in some circumstances PPE can be imported free of import VAT, see