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From 1 November 2020, supplies of Personal Protective Equipment (PPE) revert to the standard 20% rate of VAT. 

The zero rate had applied to COVID-19 PPE, including:

The temporary change had applied to PPE purchased by care homes, businesses, charities and individuals.

Links

COVID-19: Employer-provided PPE and testing
HMRC have advised that if an employer provides employees working in COVID-19 high-risk environments with Personal Protective Equipment (PPE) and coronavirus tests it will not be a taxable Benefit In Kind.

COVID-19: Government support tracker
This tracker covers measures announced by the government to support individuals and businesses, as we get through COVID-19.

Health and welfare: VAT
Reduced rating, zero-rating and VAT exemption can apply to various services relating to medical care, health and welfare.

Partial exemption & input VAT
How do you calculate the amount of input tax you can recover under the VAT partial exemption rules? What are the de minimis rules?

External link

HMRC policy paper:  Revenue and Customs Brief 4 (2020): temporary VAT zero-rating of personal protective equipment (PPE)