Value Added Tax (Zero Rating) (Amendment) Order, 2020

1. Title, commencement and revocation

2. Amendment of Group 5 of zero-rating order

Group 5 is amended by the insertion of the following new paragraph:(c)supplies for medical use:(i)Diagnostic Test Instruments and Apparatus;(ii)Textile Face mask without replaceable filter(iii)Gas masks with mechanical parts or replaceable filters;(iv)Plastic face shields;(v)Plastic gloves;(vi)Other Rubber Gloves;(vii)Knitted or Crocheted gloves which have been impregnated; or covered;(viii)Textile gloves that are not knitted or crocheted;(ix)Disposable Hair nets;(x)Protective garments for surgical/medical use;(xi)Other Protective Garments of textiles of rubberized textile;(xii)Protective garments made from plastic sheeting;(xiii)Liquid Filled Thermometer for direct reading;(xiv)Other thermometers;(xv)Alcohol Solution undenatured 80% by volume;(xvi)Alcohol Solution Undenatured, 75% ethyl alcohol;(xvii)Hand Sanitizer;(xviii)Other disinfectant preparations;(xix)Medical, Surgical or laboratory sterilizers;(xx)Hydrogen peroxide in bulk;(xxi)Hydrogen peroxide presented as a medicament;(xxii)Hydrogen peroxide put up as a disinfectant preparation; for cleaning surfaces;(xxiii)Other chemical disinfectant;(xxiv)Extracorporeal membrane oxygenation (ECMO);(xxv)Patient Monitoring devices Electro diagnostic apparatus;(xxvi)Intubation kits; and(xxvii)Paper bed sheets.Dr K. B. E. Ng’anduMinister of Finance