Do I need to pay VAT on Safety Boots & Helmets?

Wednesday, 3 March 2021  |  Admin

VAT is always a minefield of confusion and, consequently, this is a regular question.

The (not so) simple answer is...... it depends.

If you are buying safety footwear or a helmet for your own use, you should NOT pay VAT. This also applies to helmet accessories such as a visor or attachable ear defenders AS LONG AS they are supplied with the helmet as a package. Visors and ear defenders bought separately are subject to VAT.

Likewise, if you are buying safety footwear or helmets to sell on, they are zero-rated.

BUT, if you are a buying safety footwear or helmets to supply to employees, you will pay VAT and claim this back in the normal way.

If you'd like to read the official information, please visit the link below:

https://www.gov.uk/guidance/protective-equipment-and-vat-notice-70123#protective-boots-and-helmets-for-industrial-use