CSP challenges VAT imposition on PPE

The CSP is challenging the reimposition of VAT on personal protective equipment (PPE) used by physiotherapists, physio support workers and physio students.


The UK Treasury introduced a VAT zero rate on PPE in May but the exemption expires on 31 October 2020.

The CSP wants VAT exemption continuing for:

  • disposable gloves
  • disposable plastic aprons
  • disposable fluid-resistant coveralls or gowns
  • surgical masks – including fluid-resistant type IIR surgical masks
  • filtering face piece respirators
  • eye and face protection.

PPE is essential


CSP director of practice and development, Natalie Beswetherick, said: 'PPE is essential to protect clinicians and patients.

Physios do not have a choice in using PPE and since Covid-19 the levels required have increased exponentially.

'Health services, including private services, are generally exempt from VAT, and we believe PPE used in healthcare should be treated in the same way.'

 The CSP has arranged for the issue to be raised in Parliament, through a parliamentary question.

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