Clothing ― protective clothing

Produced by Tolley

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 is British standard?
  • Who are the boots / helmets supplied to?
  • Motorcycle helmets
  • Cycle helmets

Clothing ― protective clothing

This guidance note provides an overview of the main VAT treatment of types of protective equipment from 1 January 2021. See VPROTEQUIP2060 for details of the requirements prior to the end of the Brexit transition period.

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 standard

  3. have a mark stating that they confirm with the British 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 z

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