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Zero-rate of e-publications
In the 2020 Budget, the Government announced that it was intending to introduce VAT zero-rating for most e-publications with effect from 1 December 2020. The change has been brought forward due to the COVID-19 outbreak and the associated need for people to stay at home, thus increasing their use of e-publications.
Therefore, the zero-rating of e-publications came into effect from 1 May 2020, unless they are wholly or predominantly devoted to advertising, audio or video content.
Affected publications include:
- Journals and periodicals (which include magazines); and
- Children’s picture and painting books.
Temporary zero-rating for PPE
The Government has announced the introduction of a temporary VAT zero rate on the supply of personal protective equipment (PPE), which is recommended for use in connection with the protection against Coronavirus. This took effect from 1 May 2020 and applies to all qualifying supplies until its expiry on 31 July 2020.
Relevant PPE includes:
- 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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