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Up to 31 December 2020 (end of the transition period) following the UK leaving the EU, the legislation stated that to qualify for zero-rating, protective boots and helmets must pass all of the following tests:

• they must be protective boots or helmets;
• they must be for industrial use;
• they must be manufactured to the appropriate British or European standard;
• they must bear a mark indicating conformity with those standards; and
• they must not be supplied to a person for the use by his employees.

»Ê¹ÚÌåÓýappse tests tend to raise most of the questions around which all liability problems revolve and are dealt with in detail in VAT Notice 701/23 Protective equipment.

»Ê¹ÚÌåÓýapp 2018 Taxation Cross Border Act changed the wording of the legislation relating to the ‘appropriate British or European standardâ€� to ‘standards which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002 and bear the mark of conformity to that regulationâ€�.