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In order to lessen the financial impact on firms that are buying lots of PPE at this time, the government have reduced the rate of VAT to 0%. PPE includes, for these purposes: disposable gloves disposable plastic aprons disposable fluid-resistant coveralls or gowns surgical masks – including fluid-resistant type IIR surgical masks filtering face piece respirators eye and face protection – including single or reusable full face visors or goggles
Explanation