Steelite Trouper Boot

Protective boots and helmets for industrial use

2.1 Protective boots and helmets that qualify for zero rating

They are zero-rated when all the following conditions are met:

Paragraph 2.6 explains when accessories are zero-rated.

2.2 Difference between a shoe and a boot

The zero rate applies specifically to protective boots and therefore protective shoes are not eligible for zero-rating, even if they meet the remaining requirements.

2.3 Regulatory standards for protective boots and helmets

The protective boots and helmets must be manufactured to the standards which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002.

2.4 Meaning of ‘industrial use’

This has its ordinary and everyday meaning. Boots and helmets that meet all the other conditions for zero rating but are not for industrial use, such as motorcycle boots, are standard-rated.

2.5 Work out who is being supplied

You cannot zero rate supplies of protective boots or helmets to an employer for the use by their employees. Supplies from a manufacturer to a wholesaler who in turn supplies them to a retailer can be zero-rated subject to the conditions set out earlier in this notice. Supplies from an employer to an employee can also be zero-rated, subject to the conditions set out earlier in this notice.

UK Delivery and Ireland Delivery Options Quick View

We have a range of delivery options to suit our customers as we know every customer is unqiue. Below is a list of our standards options but we can always accommodate bespoke needs, simply call us on 03330 150 330.

The Rapid Fire Supplies team is always here to help, if you would like to speak to someone please contact us and we will happily answer your question.