Beauty Essentials disposable aprons, white (100)
Excl. VAT and delivery costs
To ensure availability to the greatest number of customers, we have set an order limit of 1 unit on this product until further notice.
Zero rated VAT
*1The Government has announced the introduction of a temporary VAT zero rate on the supply of personal protective equipment (PPE), recommended for use in connection with protection from infection with Coronavirus. This took effect from 1 May 2020 and applies to all qualifying supplies until its expiry on 31 July 2020.
Under current UK VAT law, the standard rate of VAT (20%) applies to the sale of PPE. However, the European Commission has recently indicated its support for temporary VAT reliefs (including zero rates) that are directly linked to the mitigation of the impact of COVID-19. This has enabled the UK to review the VAT treatment of these supplies.
The temporary VAT zero rate will apply to all supplies of PPE which are made between 1 May and 31 July 2020 and which are recommended for use by Public Health England. This includes supplies made from existing stock. Products covered by the zero rate include:
- Disposable gloves
- Disposable plastic aprons
- Disposable fluid-resistant coveralls or gowns
- Surgical masks – including fluid-resistant type
- IIR surgical masks
- Eye and face protection – including single or reusable full face visors or goggles.
