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It depends!
If they are classed as PPE then there is a temporary Zero rate to apply https://www.gov.uk/government/publications/vat-zero-rating-for-personal-protective-equipment
but, if they are just classed as face coverings then I believe they are at the normal 20%.
I bought some myself recently and was charged VAT, but a client of mine who works in the facefit testing world has bought many proper PPE ones recently that have all been zero rated.
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