VAT on Protective Equipment

This page explains how International Everything Ltd applies VAT to protective and safety equipment. It follows HM Revenue & Customs guidance in VAT Notice 701/23 (Protective equipment), which sets out when certain protective equipment is zero-rated.

This information is provided as general guidance only and does not constitute tax advice. The full HMRC notice is available at gov.uk (search 'VAT Notice 701/23').

Subject to the conditions set out in HMRC Notice 701/23, the following protective equipment can be zero-rated (no VAT charged):

• protective boots and helmets for industrial use
• motorcycle helmets
• pedal cycle helmets

Certain protective clothing, headgear and footwear for young children may also be zero-rated as young children's clothing and footwear under separate HMRC guidance (Notice 714).

Protective boots and helmets for industrial use are only zero-rated when all of the following conditions are met:

• the article is a boot or a helmet (protective shoes do not qualify, even if they meet the other requirements)
• it is manufactured to satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002
• it shows a mark indicating conformity with that regulation
• it is for industrial use (for example, motorcycle boots are standard-rated)
• it is not supplied to an employer for use by their employees

Importantly, zero-rating does not apply where protective boots or helmets are supplied to an employer for use by their employees. The same product can therefore be zero-rated for an individual but standard-rated when supplied to a business for its workforce.

To reflect this, our pricing applies VAT as follows:

• Individual retail customers: eligible protective equipment is shown at the zero rate where it qualifies under Notice 701/23.
• Business account customers: standard-rate VAT (currently 20%) is applied, as purchases are treated as supplies to an employer for use by employees.

HMRC also expects suppliers to consider whether a retail order is in fact an employer purchasing for employees — for example where the trading style indicates an employer, the quantity suggests a bulk purchase, or the order is placed and paid for by one customer for delivery to individuals. We reserve the right to apply standard-rate VAT where an order appears to be a business or employer purchase.

Where accessories such as visors, ear protectors or communication systems are fitted as an integral part of a qualifying helmet, the complete helmet can be zero-rated. Accessories supplied on their own are standard-rated.

Children's car seats, booster seats, booster cushions, car seat bases and qualifying carrycots with restraint straps are reduced-rated at 5% VAT under HMRC guidance. Where these products are stocked, the reduced rate is applied in accordance with Notice 701/23.

If you have a question about how VAT has been applied to a specific product or order, please contact us through the website. For authoritative guidance, refer to HMRC VAT Notice 701/23 at gov.uk.