Commentary

701/23/20 Protective equipment

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/23/20 Protective equipment

Part V8 HMRC Notices | Commentary

701/23/20
Protective equipment

December 2020

This notice cancels and replaces the March 2002 edition of Notice 701/23. It applies to supplies made on or after the UK's departure from the European Union. Details of any changes to the previous versions can be found in paragraph 1.3 of this notice.

1 Overview

1.1 Information in this notice

This notice explains when:

  1.  

    •     protective boots and helmets for industrial use are zero-rated—see section 2;

  2.  

    •     motorcycle helmets are zero-rated—see section 3;

  3.  

    •     pedal cycle helmets are zero-rated—see section 4;

  4.  

    •     children's car seats and travel systems are reduced-rated at a rate of 5% VAT—see section 5.

1.1.1 Other reduced rate or zero-rated protective equipment

Certain protective clothing, headgear and footwear for young children may be zero-rated as young children's clothing and footwear. Further information is in Notice 714: zero rating young children's clothing and footwear.

1.2 Users for this notice

Use this notice if you're a manufacturer, wholesaler, retailer or importer of products listed in paragraph 1.1.

of the products listed in paragraph 1.1.

1.3 What has changed?

This notice has been updated as follows:

  1.  

    •     sections 1, 2, 3 and 4 to reflect the updating of manufacturing standards

  2.  

    •     section 5.4 to advise the necessity to check the single or multiple supply guidance in order to determine the VAT liability of a children's car seat supplied in conjunction with the supply of a car

1.4 Laws that affect this notice

VATA 1994, s 30 holds that goods and services specified in Schedule 8 to the Act are zero-rated.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial