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VAT on face masks

  • Fellow
  • Practice Licence
  • 27 posts
  • # 118901

Does anyone know difinitively if VAT is charged on Face Masks?

  • Member PM.Dip
  • Practice Licence
  • 7 posts
  • # 118908

It depends! 


If they are classed as PPE then there is a temporary Zero rate to apply

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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