Ppe

[Bosun]

Good evening All,

 

I know that chainsaw boots for personal use are VAT exempt, but does anyone know if other items of PPE are exempt VAT? For example; Chainsaw gloves, chainsaw chaps and forestry helmets.

 

I'm in the process of buying 5 sets of PPE for our Scout Campsite, and anything we can save can be spent on something else for the site.

 

Thanks in advance.

 

Thanks in advance.

[wisewood]

Hi mate,

I think helmets are vat free too, it's got something to do with building sites ie safety boots and hard hats are essential kit and as such are vat exempt.

[Gerbutt]

It's mad that our trousers aren't isn't it, but better helmets and boots than nothing!

 

 

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[bob]

Hi mate,

 

I think helmets are vat free too, it's got something to do with building sites ie safety boots and hard hats are essential kit and as such are vat exempt.

 

 

Only if bought complete with muffs and visor

[Spruce Pirate]

Helmets and boots are VAT exempt, but only if bought for personal use. If you buy them for somebody else (such as an employee or volunteer) they are VAT-able.

 

As I understand it each member of your team would need to buy helmets and boots individually to qualify for the exemption. If you buy five sets and supply them then only one set, your own, will be exempt.

[Bosun]

Many thanks All,

 

Hadn't given the "buying for someone else" a thought.

 

Not sure how to do it at the moment, as the PPE will be bought with grant funding. But if it comes to saving 20%, that can then be spent on something else, we'll think of something, you can be sure of that!

[kevinjohnsonmbe]

Only if bought complete with muffs and visor

 

 

I looked at this recently after a "discussion" with a retailer.

 

PPE Helmets are VAT exempt so long as they meet the necessary safety cert's. The helmet as a single item is VAT free. If bought c/w visor & ear duffs, the whole package is VAT free, if the ear duffs & visor are bought separately/later they are VATable.

 

As said in other posts, it has to be for personal use to qualify as VAT free. In reality, retailers don't ask and can't check so if you buy them one at a time there's no way to police it.

 

Search HMRC website, the details are all there.

[Guest Robin@Arbortec]

Helmets and boots are VAT exempt, but only if bought for personal use. If you buy them for somebody else (such as an employee or volunteer) they are VAT-able.

 

As I understand it each member of your team would need to buy helmets and boots individually to qualify for the exemption. If you buy five sets and supply them then only one set, your own, will be exempt.

 

The conditions are here. in Paragraph 2.7 roundabouts.

 

The way I read it, you only pay VAT if you're an employer supplying your employees - it doesn't mention volunteers on that page in the relevant condition, so on that guidance I think you'd be ok.

 

You can clarify it with HMRC directly- the one thing I am certain of concerning VAT is that it seems really complicated at first. Then, if you take the time to read the ins and outs you realize its far more complicated than you initially thought and makes little sense as well.

 

I mean, protecting your feet is considered essential so VAT exempt, but protecting your legs from chainsaw wounds, well that's clearly a luxury.

[wisewood]

I'd love to see chainsaw kex vat free but as has been said in other threads, where do you draw the line? There's loads of safety kit for all sorts of trades, surely they'd all like their kit vat free too.