Under current UK VAT legislation, most personal protective equipment (PPE) is subject to the standard VAT rate of 20%. However, there are specific exemptions where some items are zero-rated for VAT, particularly protective boots and helmets intended for industrial use.

For protective boots and helmets to qualify for zero-rated VAT, all of the following conditions must be met:

• The item must be either a protective boot or helmet.
• It must be manufactured to meet the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002.
• It must be clearly marked to show conformity with regulation 8(2) of the PPE Regulations 2002.
• The item must be intended specifically for industrial use.
• It must not be supplied to a business for use by its employees.

Accessories for industrial helmets may also be zero-rated under certain conditions, which are explained in section 2.6 of the HMRC VAT Notice 701/23.

For full official guidance, please refer to the UK Government website: Protective equipment and VAT (Notice 701/23)

Key points:

• Most PPE is subject to 20% VAT in the UK.
• Protective boots and helmets can be zero-rated if specific criteria are met.
• They must meet the PPE Regulations 2002 and be clearly marked as compliant.
• They must be for industrial use and not for use by employees via their employer.
• Accessories for industrial helmets may also qualify for zero-rating.

If you need further support, please contact our Technical Support Team using the email: technical@jspsafety.com.