1. Title, commencement and revocation
(1)This Order may be cited as the Value Added Tax (Zero Rating) (Amendment) Order, 2020, and shall be read as one with the Value Added Tax (Zero Rating) Order, 2014, in this Order referred to as the principal Order.(2)This Order is deemed to have come into operation on 1st April, 2020 and shall stand revoked on 30th September, 2020.
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;(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;(xv)Alcohol Solution undenatured 80% by volume;(xvi)Alcohol Solution Undenatured, 75% ethyl alcohol;(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
Dr K. B. E. Ng’anduMinister of Finance