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Official guidance
VAT Protective Equipment

VPROTEQUIP1000 · Protective equipment: Introduction: Contents

  • VPROTEQUIP1010 · Protective equipment: Introduction: Scope of this guidance
  • VPROTEQUIP1050 · Protective equipment: Introduction: Role of the VAT Reliefs Policy and VAT Advisory Teams
  1. Protective equipment: Introduction: Contents
  2. Protective equipment: Introduction: Scope of this guidance

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

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