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