The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the main VAT treatment of types of protective equipment.
Supplies of protective boots and helmets can be zero-rated if the items:
It should be noted that the any accessories that form an integral part of the helmet can also be zero-rated. Any accessories that are supplied separately will be liable to VAT in the normal way.
As stated above the item must be a boot and not a shoe. In a boot is described as the following in VPROTEQUIP2070:
The British Standards Institution has defined a boot as having a minimum leg height of 90mm measured vertically from the insole at the back. The European Standard gives the minimum height of the upper (that is measured vertically from the insole at the back) of 103mm for a size 36 (UK 3) and below, through to a minimum height of the upper of 121 mm for a size 45 (UK 11) and above. The British Standard specifications will eventually be withdrawn and the definition of a boot will then be based on the European specification. In the meantime, HMRC will accept both Standard measurements.
Supplies of shoes will be liable
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