This article applies to selling in: United Kingdom
Personal Protective Equipment (PPE) Clothing (A_HPC_PPECLOTHING)
What is this code used for?
This code is intended to be used for personal protection equipment (PPE) sanitary and medical protective clothing, such as medical caps, medical gowns and medical coats.
What kinds of products are typically included?
Items typically included within this product tax code include medical caps, medical gowns, medical coats and clothing used in sanitary settings to provide protection to the wearer.
What kinds of products are typically excluded?
Items typically excluded from this tax product code are as follows:
- Non-medical or non-sanitary clothing
- Clothing not intended to protect the wearer from contaminants
- Costume caps, gowns, coats
| Product Taxability Rules | ||
|---|---|---|
| Country | Country Code | VAT Rate |
| Austria | AT | S |
| Belgium | BE | S |
| Bulgaria | BG | S |
| Croatia | HR | S |
| Cyprus | CY | S |
| Czech Republic | CZ | S |
| Denmark | DK | S |
| Estonia | EE | S |
| Finland | FI | S |
| France | FR | R2 |
| Germany | DE | S |
| Greece | GR | S |
| Hungary | HU | S |
| Ireland | IE | S |
| Italy | IT | R2 |
| Latvia | LV | S |
| Lithuania | LT | S |
| Luxembourg | LU | S |
| Malta | MT | S |
| Netherlands | NL | S |
| Poland | PL | S |
| Portugal | PT | S |
| Romania | RO | S |
| Slovakia | SK | S |
| Slovenia | SI | S |
| Spain | ES | S |
| Sweden | SE | S |
| United Kingdom | GB | S |
| Legend | |||
|---|---|---|---|
| S | Standard Rate | R | Reduced Rate 1 |
| R2 | Reduced Rate 2 | SR | Super-Reduced Rate |
| Z | Zero Rate | ||
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Related articles
- Always Taxable at the Standard Rate (A_GEN_STANDARD)
- Audiobooks (A_BOOK_AUDIOBOOK)
- Dietary supplements (A_HPC_DIETARYSUPPL)
- General Baby Clothing (A_CLTH_BABY)
- General Children's Clothing (A_CLTH_CHILD)
- General Food Products (A_FOOD_GEN)
- Plant Fertilisers (A_OUTDOOR_FERTILIZER)
- Insecticides, Herbicides, and Fungicides (A_OUTDOOR_LAWNCONTROL)
- Printed books (A_BOOKS_GEN)
- Vitamins and minerals (A_HLTH_VITAMINS)
- Outside the scope of VAT (A_GEN_NOTAX)
- Personal Protective Equipment (PPE) Clothing (A_HPC_PPECLOTHING)
- Personal Protective Equipment (PPE) Masks (A_HPC_PPEMASKS)
- Sanitisers (A_HPC_PPESANITISER)
- Thermometers (A_HPC_THERMOMETER)
- Wheelchairs (A_HPC_WHEELCHAIR)
- Firewood and Outdoor Cooking Fuels (A_OUTDOOR_FUEL)
- Fizzy Drinks and Juices Unsweetened (A_FOOD_SODAJUICEUNSWEET)
- Corrective Contact Lenses (A_HPC_CONTACTLENSES)
- Corrective Glasses (A_HPC_CORRECTIVEGLASSES)
- Washable Female Hygienic and Other Sanitary Products (A_HPC_SANITARYPRODUCTSWASHABLE)
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