VAT on Hand Sanitisers

VAT rate on hand sanitisers

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My understading is that VAT should be chargeable on hand sanitisers as they donot come within  the PPE guideline issued by HMRC.

My client says that no VAT is to be charged on hand sanitisers as they are zero rate?? a local well-known cash and carry is advertising it as zero rate VAT product classifying it as an emergency essential.

Hmrc guidance: https://www.gov.uk/government/publications/revenue-and-customs-brief-4-2...

Replies (7)

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RLI
By lionofludesch
11th May 2020 14:30

The list on the link you quoted doesn't include hand sanitiser.

It looks like the wholesaler couldn't be bothered to read the detail.

Send the list to the client and ask him which heading hand sanitiser falls under.

Thanks (0)
chips_at_mattersey
By Les Howard
11th May 2020 14:34

I agree.
Here is the wording of the list in the legislation: http://www.legislation.gov.uk/uksi/2020/458/article/4/made

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Replying to leshoward:
JC
By A_non
11th May 2020 15:03

leshoward wrote:

I agree.
Here is the wording of the list in the legislation: http://www.legislation.gov.uk/uksi/2020/458/article/4/made


thanks a lot all.
Thanks (1)
picture of a mushroom
By mushroom_dept
13th May 2020 11:09

Just to add my voice to the chorus of agreement. We are supplying hand sanitiser and all our research indicates that it is liable to VAT at 20%.
With PPE, however, it seems a lot more complex - but that's another story.

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Replying to mushroom_dept:
RLI
By lionofludesch
13th May 2020 10:02

I got my first phone call about PPE compensation on Saturday.

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Replying to lionofludesch:
picture of a mushroom
By mushroom_dept
13th May 2020 11:10

:-( People seem to be reacting to the headlines but not knowing the detail behind them.

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avatar
By ashfieldacc
19th May 2020 13:59

I have been researching the zero rating of PPE for a client and agree Hand Sanitiser is not on the list of PPE products per the Covid-19 guidelines as is therefore still subject to 20% VAT. Cash & Carry is likely to be the subject of a VAT investigation/enquiry when they resume !

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