Protective equipment (VAT Notice 701/23)
This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.
1. Overview
1.1 Information in this notice
This notice explains when:
- protective boots and helmets for industrial use are zero-rated (read section 2)
- motorcycle helmets are zero-rated (read section 3)
- pedal cycle helmets are zero-rated (read section 4)
- children’s car seats and travel systems are reduced-rated at a rate of 5% VAT (read section 5)
1.1.1 Other reduced rate or zero-rated protective equipment
Certain protective clothing, headgear and footwear for young children may be zero-rated as young children’s clothing and footwear. Read the guidance on young children’s clothing and footwear.
1.2 Users for this notice
Use this notice if you’re a manufacturer, wholesaler, retailer or importer of products listed in paragraph 1.1.
1.3 Laws that affect this notice
The VAT Act 1994, section 30 holds that goods and services specified in Schedule 8 to the Act are zero-rated. Schedule 8, group 16 (as amended by Statutory Instruments 2000/1517, Statutory Instruments 2001/732 and paragraph 94 (8) of schedule 8 of the Taxation (Cross-Border Trade) Act 2018) specifies when protective boots and helmets are zero-rated.
The VAT Act 1994, section 29A (as inserted by the Finance Act 2001) holds that goods and services specified in Schedule 7A to the act are reduced-rated. Schedule 7A, group 5 specifies when children’s car seats are reduced-rated.
2. 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:
- the articles must be boots or helmets (read paragraph 2.2)
- they must be manufactured to satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002 (read paragraphs 2.3 to 2.5)
- they must show a mark indicating conformity with regulation (8)(2) of the Personal Protective Equipment Regulations 2002 (read paragraphs 2.3 to 2.5)
- they must be for industrial use (read paragraph 2.4)
- they must not be supplied to persons for use by their employees (read paragraph 2.5)
Paragraph 2.6 explains when industrial helmet accessories can be 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 in section 2.1 in this notice.
Supplies from an employer to an employee can also be zero-rated, subject to the conditions set out in section 2.1 of this notice.
Before you zero-rate any supply, you should check your customer is not an employer purchasing boots or helmets for employees.
You can check does the:
- customer’s trading style suggest that the customer is an employer
- quantity ordered suggest a bulk purchase by an employer for the use of employees
- nature of the contract indicate a trade order — such as a number of pairs of boots paid for by one customer for delivery to individuals
2.6 Zero-rated industrial helmet accessories
If you fit accessories such as visors or ear protectors as an integral part of a qualifying industrial helmet, you can zero-rate the supply of the complete helmet. But accessories supplied on their own are standard-rated.
3. Motorcycle helmets
3.1 Zero-rated motorcycle helmets
To qualify for the zero-rate, motorcycle helmets must be manufactured to the standards which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002 and show the mark of conformity required by that regulation.
3.2 Zero-rated motorcycle helmet accessories
If you fit accessories such as visors, ear protectors or communication systems as an integral part of a qualifying helmet, you can zero-rate the supply of the complete helmet. But accessories supplied on their own are standard-rated.
4. Pedal cycle helmets
4.1 Zero-rated pedal cycle helmets
To qualify for the zero-rate, cycle helmets must be manufactured to the standards which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002 and show the mark of conformity required by that regulation.
4.2 Zero-rated pedal cycle helmet accessories
If you fit accessories such as visors or ear protectors as an integral part of a qualifying helmet, you can zero-rate the supply of the complete helmet. But accessories supplied on their own are standard-rated.
5. Children’s car seats and travel systems
5.1 Reduced-rate children’s car seats
The following products are ‘children’s car seats’ and are reduced-rated at 5% VAT.
Safety seats
A safety seat is a seat designed to be sat in by an infant or small child in a road vehicle. You can secure the child to the seat with either an inbuilt harness or secure straps. You can also secure the seat to the vehicle by one or more of the following ways:
- a seat belt fitted in the vehicle
- permanent anchorage points in the vehicle
- belts attached to permanent anchorage points in the vehicle
Booster seats
A booster cushion is a cushion designed to be sat on by a child in a road vehicle, and restrains the child sat on it via a seatbelt fitted in the vehicle.
Booster cushions
A booster cushion is a cushion designed to be sat on by a child in a road vehicle, and so that a child seated on it can be restrained by a seat belt fitted in the vehicle.
Car seat bases
A base unit designed for securely attaching a safety seat in a road vehicle using anchorages that form part of the base unit. When in use in a road vehicle, you can restrain the seat in one or more of the following ways:
- a seat belt fitted in the vehicle
- permanent anchorage points in the vehicle
- belts attached to permanent anchorage points in the vehicle
The reduced rate applies to both International Standards Organisation Fix and non-International Standards Organisation Fix bases.
5.2 Reduced-rated carrycots with restraint straps
The reduced rate also applies to protective travel systems such as ‘lie-flat’ car seat products which allow babies to safely lie-flat whilst travelling in a car and are secured using a three-point safety harness. These products can also be used with compatible pushchairs to form a pram system.
5.3 VAT liability of children’s travel systems
| Type of travel system | VAT liability |
|---|---|
| A pram or pushchair and a safety seat that can be fitted together and both of the elements can be used independently of each other | The safety seat is reduced-rated and the pram pushchair element is standard-rated |
| A safety seat, a bare-wheeled framework and a pushchair or pram seat | When the supply consists of just the safety seat and the wheeled framework the whole supply is reduced-rated |
| The safety seat can be attached to the wheeled framework, and it can be used as a pram — alternatively, the pram seat can be attached to the framework for use as a pram | When all 3 elements are supplied together, the pram seat is standard-rated and the other 2 elements are reduced-rated |
| The framework is only of use when one of the other 2 elements is attached | When the supply consists of just the pram seat and the wheeled framework the whole supply is standard-rated |
| Any combination of the 3 elements may be supplied together | When supplied separately, the safety seat is reduced-rated, the wheeled framework is standard-rated and the pram seat is standard-rated |
5.4 Treatment of vehicles with a fitted children’s car seat
If you supply a vehicle with a children’s car seat, or with one as an ‘optional extra’, you must consider your supply in light of VAT Supply and Consideration single or multiple supply.
If your supply meets the criteria to be treated as multiple supplies the charge for the supply of the children’s car seat will qualify for reduced rate VAT.
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Updates to this page
Last updated 4 November 2022 + show all updates
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Email address updated in section 'Help us improve this notice' to: customerexperience.indirecttaxes@hmrc.gov.uk.
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This page has been updated because the Brexit transition period has ended.
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First published.