The following Value Added Tax guidance note Produced 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 from 1 January 2021. See VPROTEQUIP2060 for details of the requirements prior to the end of the Brexit transition period.
Supplies of protective boots and helmets can be zero-rated if the items:
are intended to be used for industrial purposes
are be manufactured to the appropriate British standard
have a mark stating that they confirm with the British standard
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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