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<p>The temporary zero-rate of VAT on sales of Personal Protective Equipment for protection
from infection has been extended to 31 October 2020. This extension forms part of
the Government’s response to the coronavirus emergency.</p><p> </p><p>The Government
has taken extraordinary action to introduce this zero-rate. A temporary measure is
appropriate to ensure the widest range of businesses, charities and individuals can
benefit from this tax relief during the coronavirus emergency. The Government will
continue to respond dynamically to this emergency, and will take all necessary steps
in the future.</p>
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