To ask the Chancellor of the Exchequer, pursuant to Answer of 29 January to Question 142820, whether the Government is applying VAT to face coverings that do not meet the standards set out by Public Health England.
This question was answered on 16th February 2021
The standard rate of VAT applies to most goods and services, including Personal Protective Equipment (PPE) and face coverings. Face coverings were not included in the temporary zero-rate on PPE, which came into effect on 1 May 2020 and ended, as legislated, on 31 October 2020.