VPROTEQUIP1010 | Protective equipment: Introduction: Scope of this guidance
From HM Revenue & Customs · VAT Protective Equipment
This guidance assists in determining the liability of supplies of:
protective boots and helmets for industrial use - see VPROTEQUIP2000,
motorcycle helmets -see VPROTEQUIP3000,
pedal cycle helmets - see VPROTEQUIP4000, and
children’s car seats - see VPROTEQUIP5000