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:

• Books;
• Booklets;
• Brochures;
• Pamphlets;
• Leaflets;
• Newspapers;
• 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).

For any help and support please contact us or speak to your personal contact at Wilson Wright.