Import VAT on PPE goods – Refinement to the Relief Conditions

A quick note as there’s been a slight tightening up on the qualification rules to secure zero rating on the import of these type of items. The revised note is here and the key change is that HMRC state that:

“If you have imported the items on behalf of another organisation, to claim the relief as the importer you must hold clear evidence that demonstrates the end user of the goods was one of the eligible organisations. This evidence must also allow HMRC to trace the goods from their initial import through to their ultimate end use by one of these organisations.”

This is a relief that has a retrospective application as it covers imports into the UK from 30 January 2020 until 31 July 2020. A number of these temporary reliefs have the 31 July 2020 as an end date so do watch out as that dates draws near in order to ensure your imports will qualify for the relief.

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