Revenue confirm zero rate of VAT will apply to domestic supply and intra-EU acquisition of PPE during COVID crisis
Today (17/04/2020), Revenue confirmed that the zero rate of VAT may be applied, on a concessional basis, to the supply of personal protection equipment (PPE) and medical equipment to the HSE, hospitals and other health care settings for use in the treatment of patients with Covid-19.
Having considered a request from the Minister for Finance and Public Expenditure and Reform, Paschal Donohoe T.D., on the matter, Revenue has announced it will permit the zero rate of VAT to apply to the supply and intra-Community acquisition of the goods listed below when supplied to or acquired by the HSE, hospitals, nursing homes, care homes and GP practices for use in the delivery of COVID-19 related health care services to their patients:
- personal protection equipment (PPE)
- hand sanitiser
- medical ventilators and specialist respiratory equipment such as respirators for intensive and sub-intensive care and other oxygen therapy apparatus including oxygen tents
This concessional treatment will apply from 9 April 2020 up to 31 July 2020, subject to review.
Further information can be found in Temporary zero rating of supplies of medical equipment for the treatment of patients with Covid-19 on Revenue's website.