From 1 May 2020, PPE (personal protective equipment) purchased by businesses and individuals to protect against Covid-19 will be free from VAT for a three-month period. To do this, government acted under an exceptional basis allowed by EU rules during health emergencies. This comes after import duty was also removed from PPE. 

It has been reported that workers may have to wear face masks when they return to work, as part of Boris Johnson’s soon-to-be-announced plans to fire up the economy.