Safety Footwear VAT Rules

Safety boots are VAT rated 0% "Not Exempt of VAT" when purchased by an individual for industrial use. These must not be supplied to persons for use by their employees (buying for employees requires the purchaser to pay VAT by law), Purchases by VAT registered companies for safety boots must be paid & reclaimed in the usual way, Finally these rules do not apply to safety shoes or safety trainers, these products require a 20% VAT Payment no exceptions.

Simply put, if you're ordering safety boots for your own work use - you are exempt from paying VAT. If you are an employer purchasing safety boots for your employees, then this exemption does not apply and you should pay VAT at the prevailing rate.

If you are an individual purchasing safety boots for industrial use then you should enter the code 'SOLETRADER' at the checkout to change the VAT rate to 0%.

If you are buying safety boots for your employees you are required by law to pay 20% VAT and reclaim it in the usual way. Follow this link to see the full details from HMRC