Updated VAT notice – protective equipment
HMRC have issued an updated version VAT Notice 701/23 entitled ‘Protective equipment’that deals with the VAT liability of protective equipment. The new version of the notice cancels and replaces the previous version published back in March 2002.
The notice provides details on the VAT liability of:
- Protective boots and helmets for industrial use.
- Motorcycle helmets.
- Pedal cycle helmets.
- Children’s car seats and travel systems
The only protective equipment covered by the notice are as mentioned above. However, it should be noted that certain protective clothing, headgear and footwear for young children may be zero-rated under the rules for young children’s clothing and footwear.
The notice has been updated to reflect some changes to the alternative standards that may be acceptable in allowing zero rating of protective boots and helmets. The section on children’s car seats and travel systems has also been updated to take account of new products on the market.