Which Products Are Exclusive Of VAT?
Value Products Ltd stock a variety of products that are VAT Zero Rated under certain conditions:
Books and booklets
0% VAT rate for all books and booklets
Children’s clothes and footwear
0% VAT rate for children’s clothes and footwear
Protective boots and safety helmets
Protective boots and safety helmets are VAT zero-rated when all the following conditions are met:
- The articles must be boots or helmets
- They must be manufactured to the appropriate European or British standard*
- They must bear a mark indicating conformity with those standards**
- They must be for industrial use
- They must not be supplied to persons for use by their employees***
* European or British standards:
EN 345:1992 and BS EN 345:1993 - Safety footwear for professional use
EN 346:1992 and BS EN 346:1993 - Protective footwear for professional use
BS 4676:1983 - Gaiters and footwear for protection against burns and impact risks in foundries
BS 1870: Part 1:1988 - Safety footwear other than all-rubber and all-plastics moulded types
BS 1870: Part 2:1976 - Safety footwear - lined rubber boots
BS 1870: Part 3:1981 - Safety footwear - polyvinyl chloride moulded safety footwear.
EN 397:1995 and BS EN 397:1995 - Industrial safety helmets
EN 812:1997 and BS EN 812: 1998 - Industrial bump caps
BS 4033:1966 - Industrial scalp protectors
BS 5340:1975 - General purpose industrial safety helmets
Amongst the markings on them will be one of the above EN or BS numbers and the European Community ‘CE’ mark and/or the British Standard ‘kitemark’. The ‘CE’ mark indicates conformity with the PPE Directive.
***Use by Employees:
Because of the complexities of charging different VAT rates through a website, we do not charge VAT on Protective Boots and Safety Helmets. If you are buying these products as a business to supply to your employees, we may contact you once you have placed your order to charge the correct VAT. In the event that we do not contact you and you are aware that you should have paid VAT on your purchase of these items, please contact our sales team on 0800 030 8010.
What is the difference between a shoe and a boot?
The British Standards Institution defines a boot as having a minimum leg height of 90mm measured vertically from the insole at the back. The European Standard gives the minimum height of the upper (measured vertically from the insole at the back) of 103mm for a size 36 (UK 3) and below, through to a minimum height of the upper of 121mm for a size 45 (UK 11) and above.