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HMRC internal manual

VAT Protective Equipment

From
HM Revenue & Customs
Updated
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Protective equipment: Protective boots and helmets for industrial use: What is the difference between a shoe and a boot?

The British Standards Institution has defined a boot as having a minimum leg height of 90mm measured vertically from the insole at the back. The European Standard gives the minimum height of the upper (that is measured vertically from the insole at the back) of 103mm for a size 36 (UK 3) and below, through to a minimum height of the upper of 121 mm for a size 45 (UK 11) and above. The British Standard specifications will eventually be withdrawn and the definition of a boot will then be based on the European specification. In the meantime, we will accept both Standard measurements.