Are you eligibile for VAT Free Safety Boots?

Meeting the criteria to buy zero-rated safety boots and helmets.

The easy bit is informing you that you can buy safety boots and safety helmets from Wray Bros, VAT Free. What needs a bit more clarification is what is zero rated and who is eligible.

Buying Safety Boots for your own use? Then buy VAT free.

The key aspect to purchasing of 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. Below are five aspects that have to be met to help ensure you are clear on the matter before purchasing.

Five points to buying VAT free safety boots

1. The products must be either safety helmets or boots, and does not include safety shoes or protective trainers.

2. The items must be manufactured to European Standards.

3. To show conformity, the item must carry a mark or label that details the relevant international standards.

4. They must be for industrial use.

5. 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.


When you have considered the factors above you will be in a better position to make an informed purchasing decision. 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.

See the full range of Portwest, Dr Martens, Base and Regatta safety footwear, where you can buy your safety boots VAT free.