Are you eligible for VAT Free Safety Boots?

Qualifying for VAT free safety items depends on who is purchasing the products and whether the products purchase qualify to be classed as zero-rated. This generally means that the goods do fall within the VAT regime, but an additional VAT charge is not applied. Our guide looks at five aspects that have to be met to help ensure you are clear on the matter before purchasing.

Cleaning & Janitorial News

1 min read

September 1, 2023

5 Points to Buying VAT free PPE

The products must be either safety helmets or boots - it does not include safety shoes or protective trainers.
The items must be manufactured to European Standards.
To show conformity, the item must carry a mark or label that details the relevant international standards.
They must be for industrial use.
The boots or helmets must be for own use by the individual ordering. An employer purchasing boots or helmets for use by employees has to pay the VAT, then reclaim it back afterwards.

If you need further help, contact your local tax office, or for information or guidance on your PPE supplies, Wray Bros can help with the appropriate choices for a safe working environment.

For the small print and finer details on the subject if you feel you worry you may not be exempt, visit the HM Revenue and Customs website document VAT Notice 701/23: protective equipment, dated 2011.