JAYBEE SUPPLIES

VAT GUIDE FOR COMPANIES

Safety Boots & Safety Shoes

 

This guide explains the current HMRC VAT rules that apply specifically when your company purchases safety boots or safety shoes for employees. Understanding these rules ensures correct invoicing and helps your business reclaim VAT efficiently.

 

1.  The Key Distinction: Boots vs. Shoes

HMRC treats safety boots and safety shoes as two distinct categories for VAT purposes. This distinction is critical and is based solely on the type of footwear — not its protective specification or rating.

 

SAFETY BOOTS

Cover the ankle

Can be zero-rated*

 

SAFETY SHOES

Do not cover the ankle

Always 20% VAT

 

 

* Zero-rating on safety boots applies only when purchased by individuals for personal industrial use. See Section 2 for company purchase rules.

 

2.  VAT Rules for Companies Purchasing Safety Footwear

When a company or employer purchases safety footwear on behalf of its employees, the following rules apply without exception:

 

Safety Boots — Purchased by a Company for Employees

  • Standard 20% VAT applies — the zero-rate exemption does NOT apply to company/employer purchases
  • You must pay the full VAT at the point of purchase
  • As a VAT-registered business, you can reclaim this VAT through your regular HMRC VAT Return
  • The zero-rate only applies when an individual is purchasing boots for their own personal industrial use
  • This rule is confirmed by HMRC VAT Notice 701/23

 

 

Safety Shoes — Purchased by a Company for Employees

  • Standard 20% VAT always applies — there is no zero-rate for safety shoes under any circumstances
  • This applies whether buying for employees or for personal use
  • Safety shoes are not eligible for zero-rating even if their protective specification matches a safety boot
  • As a VAT-registered business, you can reclaim this VAT through your regular HMRC VAT Return
  • This rule stems from the 1991 EU VAT standstill derogation and remains in UK law post-Brexit

 

 

3.  Quick Reference: VAT at a Glance

 

Scenario

Product Type

VAT Rate

Action Required

Individual buying for own personal use

Safety Boots

0% (Zero-rated)

No VAT charged

Company / Employer buying for employees

Safety Boots

20% (Standard)

Pay VAT, reclaim via VAT Return

Individual buying for own personal use

Safety Shoes

20% (Standard)

VAT always applies

Company / Employer buying for employees

Safety Shoes

20% (Standard)

Pay VAT, reclaim via VAT Return

 

4.  Qualifying Criteria for Safety Boots

For safety boots to be correctly classified — whether zero-rated (for personal purchase) or standard-rated (company purchase) — the footwear must meet all of the following criteria:

 

The boots must meet ALL of these conditions

  • The item must be a boot (covering the ankle) — not a shoe or trainer
  • It must be classified as Personal Protective Equipment (PPE) under the PPE Regulations 2002
  • It must be intended for genuine industrial use — decorative or smart boots do not qualify
  • It must be manufactured to relevant standards (e.g. EN ISO 20345) for protective footwear
  • Motorcycle boots and other non-industrial protective boots are standard rated regardless

 

 

5.  Reclaiming VAT as a Business

VAT-registered companies can reclaim the VAT paid on safety boots and safety shoes purchased for employees as input tax, provided:

 

Conditions for reclaiming VAT

  • Your business is registered for VAT with HMRC
  • The footwear is purchased for business purposes (employee use on site or in the workplace)
  • You hold a valid VAT invoice from the supplier showing the correct VAT amount
  • The purchase is declared on your VAT Return in the appropriate VAT period

 

 

6.  HMRC Reference

The rules governing VAT on protective footwear are set out in full in HMRC VAT Notice 701/23 — Protective Equipment. This notice covers all aspects of zero-rating and standard-rating for PPE including boots, helmets and other protective items.

 

Official HMRC guidance: https://www.gov.uk/guidance/protective-equipment-and-vat-notice-70123

 

Important Notice

This document was correct at the time of publishing. However, VAT legislation and HMRC guidance can change. Jaybee Supplies always recommends checking the current government guidance to ensure the latest rules apply to your purchase.

Please visit: https://www.gov.uk/guidance/protective-equipment-and-vat-notice-70123

 

 

Need help ordering safety footwear for your team?

Jaybee Supplies | Unit 9, Victoria Mill, Boot St, Earby BB18 6UX

Tel: 01282 505043  |  sales@jaybeesupplies.co.uk  |  www.jaybeesupplies.jaybeesupplies.com

 

 

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