Some items of safety footwear and safety helmets are zero-rated for VAT, while others include standard VAT charges.
The guide below clarifies how and when VAT applies to safety footwear and safety helmets, who is required to pay VAT and who is not.
VAT Is Not Always Charged on Safety Footwear & Safety Helmets?
Whether VAT is charges depends on:
The type of footwear – Whether or not it complies with HMRC’s definition of “protective boots or helmets.”
Who is buying it – Employees or a business?
The proposed use – Work-related or general wear?
To Be VAT-Free, i.e. Zero-Rated, Safety Footwear must qualify for zero VAT under the HMRC guidelines.
Be marketed as ‘industrial safety footwear’ for work purposes.
Have reinforced safety toe caps (e.g., steel or composite).
Comply with British Safety Standards (BS EN ISO 20345).
Non-compliant footwear, even if for work use, will be subject to VAT at the standard rate.
Do You Qualify for VAT-Free Safety Footwear & Safety Helmets?
You only qualify for zero-rated VAT if you are:
An individual purchasing for personal work use.
Buying safety boots or shoes that meet HMRC’s VAT exemption criteria.
Businesses purchasing for employees must pay VAT but can reclaim it via their VAT returns.
The Following Types of Safety Footwear may be eligible for zero VAT:
Steel-toe or composite-toe boots.
Rigger boots.
Wellington boots with safety protection.
Metatarsal protection footwear.
The Following Types of Safety Footwear are subject to VAT:
Trainers, hiking-style safety shoes, or footwear without toe protection.
When Is VAT Chargeable on Safety Footwear & Safety Helmets?
Standard rate VAT applies where:
The product does not meet safety standards.
It is bought for general wear, not strictly work purposes.
A business is purchasing for an employee (VAT must be paid but can be reclaimed).
The footwear does not have safety toe protection.
Employers Can Claim Back VAT on Safety Footwear & Safety Helmets if:
The purchase is made for business use (i.e., for employees).
The business is VAT-registered.
A valid VAT invoice is obtained from the supplier.
kawstore provides VAT invoices for all purchases.
How to Ensure You Get VAT-Free Safety Footwear & Safety Helmets?
The product is HMRC zero-rated.
You purchase as an individual for work use.
The supplier confirms the VAT status before purchase.
Want to find out more?
For official HMRC guidance on VAT for safety wear go to:
HMRC VAT Guide – Protective Equipment
For any VAT queries on kawstore safetywear, contact our customer support.
Whilst the information above was correct as of 01.09.2026, it should be regarded as a guide only.
