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HMRC internal manual

VAT Protective Equipment

Protective equipment: Protective boots and helmets for industrial use: Subsequent changes

Changes to the law were made with effect from 6 April 1993 to allow zero-rating for industrial protective boots and helmets which met the provisions of the EC Personal Protective Equipment Directive (93/68/EEC), and with effect from 1 April 2001 to reflect subsequent amendments to that Directive.