VAT Advice

7. To whom is the supply of protective boots or helmets made?

The law excludes from zero-rating supplies of protective boots or helmets to an employer for the use by their employees. Supplies from a manufacturer to a wholesaler who in turn supplies them to a retailer can be zero-rated subject to the conditions set out earlier in this Notice. Supplies from an employer to an employee can also be zero-rated, subject to the conditions set out earlier in this Notice.

But before you can zero rate any supply you should ascertain that your customer is not an employer purchasing them for the use by employees. For example you should ask yourself the following questions:

does the customer’s trading style suggest that the customer is an employer - such as a partnership etc.?;

does the quantity ordered suggest a bulk purchase by an employer for the use of employees?;

does the nature of the contract indicate a trade order - such as a number of pairs of boots paid for by one customer for delivery to individuals?

The key features for zero-rating.

The key criteria for zero-rating boots are:

a boot designed for industrial use

supplied to persons for use other than by their employees

bear the 'CE' mark and at least a year of affixation - e.g. CE95

be protective - i.e., have a toe cap impact protection of 100J or more.

Such boots will be marked with either 'EN345' or 'EN346' indicating compliance with harmonized standards

'SB', 'S1-S5' or 'PB', 'P1-P5' indicating that the boot is a Safety Boot or Protective Boot, or that it has additional optional features (1-5)

'BS4676' indicating conformity with the British Standard for foundry boots.

Source:

VAT1B
HM Customs and Excise
4th Floor West
New King's Beam House
22 Upper Ground
London
SE1 9PJ

For further information contact:

The PPE (89/686/EEC) Directive and UK
Regulations (General and Trade Matters):

Chief Executive Officer
British Safety Industry Federation
PO Box 73
Hyde
Cheshire SK14 4DF

Tel: 0161 366 6600