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Markel Tax

03 Apr 2020

VAT relief on Covid-19 equipment

A further easement has been introduced by HMRC on 31 March 2020 with immediate effect, as part of their coronavirus (COVID-19) response.  It offers welcome assistance for businesses that import medical supplies, equipment and protective garments.
 
The measure allows specific goods such as protective clothing, cleaning equipment, hand hygiene products, ventilators etc. to be imported tax free (no import VAT and no Customs Duty), where such goods are used by those affected by, at risk from or involved in combating the coronavirus (COVID-19) outbreak, including where the goods are imported for donation or onward sale to the NHS.
 
The relief applies until 31 July 2020.
 
Restrictions apply, including payment of any import VAT and Customs Duty due on goods later put to use other than for COVID-19 and for goods incorrectly classified.  If your goods are loaned, hired out or transferred to an organisation eligible for the relief, the relief will remain in place as long as the conditions continue to be met, however such domestic supplies themselves do not qualify for this import relief and VAT must continue to be charged and accounted for at the normal rate.
 
A full list of the eligible items can be found on HMRC’s website
 
For further assistance on this or any VAT issue, please contact Kevin Hall or Punnit Vyas at Markel Tax on 020 3815 8999. 

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Tagged Value added tax (VAT) services Value added tax (VAT) services COVID-19
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01 Apr 2020

Useful COVID-19 Government links