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HMRC internal manual

VAT Protective Equipment

Protective equipment: Protective boots and helmets for industrial use: Main issues arising from the law

The law states that to qualify for zero-rating, protective boots and helmets must pass all of the following tests:

  • they must be protective boots or helmets;
  • they must be for industrial use;
  • they must be manufactured to the appropriate British or European standard;
  • they must bear a mark indicating conformity with those standards; and
  • they must not be supplied to a person for the use by his employees.

These tests tend to raise most of the questions around which all liability problems revolve and are dealt with in detail in Notice 701/23 Protective equipment.