VAT-Free Safety Boots

HMRC zero-rates protective boots and protective wellingtons when they are bought by an individual for their own use at work. In practice that means the listed price has no VAT in it, and you confirm at checkout that the boots are for your own work use. The relief is set out in HMRC Notice 701/23. It applies to boots and wellingtons designed and marked to a recognised safety standard. It does not apply to safety shoes, trainers or sandals, which is why you will only see qualifying boot styles on this page.

A few practical points. The relief is for boots you buy for your own use at work. It does not cover an employer buying boots for its staff, so if you are buying for a company or for employees, choose the business option at checkout and VAT is added to the boots in the normal way. Each boot states its rating on its page: S1P adds a penetration-resistant midsole and an antistatic build, while S3 adds water resistance and a cleated outsole. If you are unsure of your size, our size and fit guide walks you through it, and the full certification detail sits on each product page.