Which Products Can Be Purchased Without VAT?
Safety Boots and Helmets can be bought without VAT, but certain conditions apply:
- Purchasing for Employees: If you are buying safety boots or helmets for employees, you are considered an employer and must pay the full VAT (Value Added Tax) on these products. However, you can reclaim this VAT through your HMRC VAT Return.
- Purchasing for Personal Use: If you are buying safety boots or helmets for personal use, these products can be purchased excluding the VAT.
What Is Considered a Safety Boot?
Although safety shoes and safety boots serve similar functions, they are not considered the same for tax purposes. A safety boot typically covers the ankle, whereas a safety shoe does not.
Safety Helmet Standards
Safety helmets can be sold at a zero rate of VAT for personal use, but there are exceptions based on helmet standards.
- Industrial Use Standard: For a helmet to qualify for zero-rated VAT, it must meet the industrial use standard specified by EN397. This standard ensures protection against falling objects.
- Mountaineering Standard: Helmets meeting the EN12492 standard are designed for mountaineering and include risks such as swinging and repeated all-round impact. Helmets certified only to EN12492, without accessories, are subject to standard VAT rates.
- Dual Certification: Helmets that meet both EN397 and EN12492 standards are classified as industrial safety helmets and can be purchased by individuals at a zero VAT rate.
- Accessories: Accessories sold separately from helmets, or not included as part of a pre-configured helmet kit, will be subject to standard VAT rates.
We monitor orders closely. If you order more than one of each VAT-free item, we may review your order before dispatch. We may contact you to confirm your eligibility or to collect VAT payment. Purchasing multiple items of the same product may be interpreted by HMRC as a business purchase.
If you have any questions or need further clarification refer to: Protective equipment (VAT Notice 701/23) https://www.gov.uk/guidance/protective-equipment-and-vat-notice-70123