If you work for the NHS, Emergency Services, Care Home Services or any PAYE employment, where you had to buy your own PPE, you can use the following form to claim for Income Tax relief from the expense.

https://www.gov.uk/guidance/claim-income-tax-relief-for-your-employment-expenses-p87

This only applies to those who require PPE to do their jobs at work, it won’t apply to anyone buying it for home use.

If you are Self Employed and had to buy PPE to continue your work, you can claim this on your next Self Assessment Tax Return.