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Official guidance
VAT Protective Equipment
  • VPROTEQUIP0500 · Data Protection
  • VPROTEQUIP1000 · Protective equipment: Introduction: Contents
  • VPROTEQUIP2000 · Protective equipment: Protective boots and helmets for industrial use: Contents
  • VPROTEQUIP3000 · Protective equipment: Motorcycle helmets: Contents
  • VPROTEQUIP4000 · Protective equipment: Pedal cycle helmets: Contents
  • VPROTEQUIP5000 · Protective equipment: Children’s car seats: Contents
  • VPROTEQUIPUPDATE001 · Protective equipment: update index
  • VPROTEQUIPUPDATE111017 · Protective equipment: recent changes to this guidance
  1. VAT Protective Equipment
  2. Protective equipment: recent changes to this guidance

VPROTEQUIPUPDATE111017 | Protective equipment: recent changes to this guidance

From HM Revenue & Customs · VAT Protective Equipment

Below are details of the amendments that were published on 17 October 2011
(see the update index for all updates)

SectionDetails of update
VPROTEQUIP1050Roles of the new advisory and policy teams explained.
VPROTEQUIP2010History of protective boots and helmets expanded.
VPROTEQUIP2050EU vires for zero-rating protective boots and helmets updated, text of UK law deleted
VPROTEQUIP3030EU vires for zero-rating motorcycle helmets updated, text of UK law deleted
VPROTEQUIP4030EU vires for zero-rating pedal helmets updated, text of UK law deleted
VPROTEQUIP5010Car seat bases now included in the reduced rate
VPROTEQUIP5020EU vires for reduced rate for children’s car seats updated
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