with coronavirus in guidance published by Public Health England on 24th April 2020 titled  “Guidance, COVID-19 personal protective equipment (PPE)”( $^{a}$) namely—  Iain Stewart Maggie Throup Two of the Lords Commissioners for Her Majesty’s Treasury  29th April 2020  This Order introduces a temporary relief from VAT in the form of a zero rate to be applied to the  supply of personal protective equipment recommended for use for protection from infection with  coronavirus. The relief is introduced in response to the coronavirus health emergency by way of a  time-limited addition to Schedule 8 (zero-rating) to the Value Added Tax Act 1994 (c. 23). The  relief remains in force for the period from 1st May 2020 until 31st July 2020.  Articles 3 and 4 insert into Schedule 8 a new Group 20 which describes the supplies of personal  protective equipment that will attract the temporary zero rate relief.  A Tax Information and Impact Note covering this instrument will be published on the government  website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.  © Crown copyright 2020  Printed and published in the UK by The Stationery Office Limited under the authority and superintendence of Jeff James,  Controller of Her Majesty’s Stationery Office and Queen’s Printer of Acts of Parliament.  EXPLANATORY NOTE  (This note is not part of the Order)  (3) In this Group “coronavirus” means severe acute respiratory syndrome coronavirus 2  (SARS-CoV-2).”  (2) Item 1 does not include—  (a) any of the supplies described in Group 12 or Group 15 of this Schedule, or  (b) any of the supplies that would be exempt by virtue of Group 7 of Schedule 9.  (f)  eye and face protection (including single or reusable full face visors or goggles).  (e) filtering face piece respirators, and  (d) surgical masks (including fluid-resistant type IIR surgical masks),  (c) disposable fluid-resistant coveralls or gowns,  (b) disposable plastic aprons,  (a) disposable gloves,  ( $^{a}$) The guidance published by Public Health England is available alongside the Tax Information and Impact Note covering this  instrument published on the government website at https://www.gov.uk/government/collections/tax-information-and- impact-notes-tiins. A hard copy may also be obtained free of charge by contacting the HMRC helpline on 0300 200 3700 or  by writing to HM Revenue and Customs – VAT Written Enquiries, 123 St Vincent Street, Glasgow City, Glasgow G2 5EA.  2