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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>Companies in 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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