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 you pay the listed price with the 20% VAT already taken off. 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 individuals, not for businesses that are registered for VAT, because a registered business reclaims the VAT through its own return instead. If you are buying as a company you will see VAT applied 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.