Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the effect of the reintroduction of VAT on personal protective equipment, in November 2020, on public demand for face masks.

The temporary zero-rate of VAT on Personal Protective Equipment (PPE) was an extraordinary measure to help affected sectors (such as hospitals and care homes) during the initial shock of the COVID-19 crisis and when the global supply of PPE did not meet demand.

This measure came to an end on 31 October (as legislated), as from 1 November new measures were introduced by the Government to ensure supply of COVID-19 related PPE to affected sectors. Face coverings that do not meet the standard set by PHE should not be affected by the temporary zero rate coming to an end, such as fabric face coverings.

In coming to a decision, the Government worked to understand the PPE supply position across the UK. The Department for Health and Social Care has stabilised the UK PPE supply chain and now has a four-month stockpile of all COVID-critical PPE in place, with a tremendous contribution from UK manufacturers.

Given these steps taken by the Government to ensure the supply of PPE to these sectors, the zero rate of VAT on PPE was no longer needed. As such, there are no plans to review the current VAT treatment of PPE.