Schedule 8, Part II, Group 20, item 1(1)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this Group “equipment to provide protection from infection” means personal protective equipment recommended for use in connection with protection from infection with coronavirus in guidance published by Public Health England on 24th April 2020 titled “Guidance, COVID-19 personal protective equipment (PPE)” namely— disposable gloves, disposable plastic aprons, disposable fluid-resistant coveralls or gowns, surgical masks (including fluid-resistant type IIR surgical masks), filtering face piece respirators, and eye and face protection (including single or reusable full face visors or goggles).
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Source: legislation.gov.uk · retrieved 2026-07-28