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<p>The temporary zero rate was an extraordinary measure introduced to help affected
sectors (such as hospitals and care homes) during the initial acute period of the
COVID-19 crisis, when global supply of PPE did not meet demand and PPE was procured
directly from the open market.</p><p> </p><p>The funeral sector source their own PPE
through their normal supply routes. In extreme circumstances, there is provision for
them to approach their Local Resilience Forum (LRF) or local authority, where the
LRF has stood down, to discuss access to an emergency supply. Given this, there are
no plans to review the VAT treatment of PPE.</p>
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