THE SNP have hit out at Westminster's "frankly dangerous" decision to refuse to extend a tax break on personal protective equipment (PPE).

The Treasury reduced VAT on PPE to 0% in May following a campaign from trade union groups and opposition parties, with the cut applying to items such as face masks and aprons.

It was initially due to return to 20% in August, but was extended until October 31, costing the Treasury around £255 million.

SNP MSP Emma Harper is working to prevent Scottish businesses, charities and individuals in Scotland from being hit with extra charges when purchasing essential PPE to protect against the virus.

She has written an urgent letter to Chancellor Rishi Sunak before the changes come into force on Sunday.

“The Tory government’s decision to introduce a Mask Tax in the middle of a global pandemic is not just utterly inexplicable, it's frankly dangerous," she told The National.

“Right now cases here in Scotland, and across the UK, are rising. The safety of our key workers and care providers is more important than ever and should be a top priority for Boris Johnson’s government.

“Instead the Tories are slapping extra charges on individuals, businesses and local charities for doing the right thing. The last thing anyone needs right now is to be penalised for protecting themselves or their staff.

“The Tory Government must reverse this decision before these changes come into effect at the end of this week.”

The decision to charge full VAT on PPE comes despite long-existing VAT exemptions for other essential health items such as incontinence pads as well as for safety gear such as cycle helmets and protective boots.

The temporary VAT holiday had applied to disposable gloves, disposable plastic aprons, disposable fluid-resistant coveralls or gowns, face masks, filtering face piece respirators, and eye and face protection.

Harper's letter to Sunak read: "I am writing to you with regards to VAT charges applied to essential PPE.

"The supply of PPE is of the utmost importance during this global pandemic and you will be aware that VAT duty is currently not applied to items such as face masks and aprons purchased by care homes, businesses, charities and individuals.

"However, I was deeply alarmed to learn that the temporary suspension of VAT on PPE for will end on 31st October.

"As I hope you would agree, public safety and wellbeing is paramount right now and people should not be faced with additional charges for protecting themselves.

"I urge the UK Government to rethink this decision as a matter of urgency and extend the VAT exemption on PPE. Failure to do so would be utterly inexplicable.

"Given the importance of this matter, I look forward to your rapid response."

When announcing the plans, the Treasury advised firms to reclaim the tax as a business expense.

A spokesperson for the Treasury claimed the cut was only ever intended to maintain the supply to healthcare providers, not to reduce costs for businesses and consumers.

They told The National: “The VAT relief on PPE was designed to accelerate supply of PPE to the health and social care sectors, saving them around £200m when they needed it most. 

“Now, we have committed to provide free PPE for Covid-19 needs to adult social care – the main beneficiaries of this tax incentive – until March 2021.”