Clothing ― protective clothing

Produced by Tolley
Clothing ― protective clothing

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Clothing ― protective clothing
  • Protective clothing used for industrial purposes
  • What is a boot?
  • What is industrial use?
  • What are British and European standards?
  • Standards mark
  • Who are the boots / helmets supplied to?
  • Motorcycle helmets
  • Cycle helmets

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This guidance note provides an overview of the main VAT treatment of types of protective equipment.

Protective clothing used for industrial purposes

Supplies of protective boots and helmets can be zero-rated if the items:

  1. are intended to be used for industrial purposes

  2. are be manufactured to the appropriate British or European standard

  3. have a mark stating that they confirm with the British or European standard

  4. are not be supplied to an employer for use by its employees

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.

What is a boot?

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

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