VAT Notice 701/23: protective equipment stipulates the circumstances in which VAT may be zero rated on Safety Boots. A Summary is included below. For full details click here
"You cannot zero-rate supplies of protective boots or helmets to an employer for the use by their employees. Supplies from an employer to an employee can be zero-rated, subject to the conditions set out earlier in this notice."
"Before you zero-rate any supply you should:
…establish your customer is not an employer purchasing boots or helmets for use by employees
... by asking yourself does the….
Condition |
Description |
Further information |
1 |
The articles must be boots or helmets |
paragraph 2.2 |
2 |
They must be manufactured to the appropriate European or British standard |
paragraphs 2.3 to 2.5 |
3 |
They must bear a mark indicating conformity with those standards |
paragraphs 2.3 to 2.5 |
4 |
They must be for industrial use |
paragraph 2.6 |
5 |
They must not be supplied to persons for use by their employees |
paragraph 2.7 |
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