Whilst in general terms all Safety Shoes are subject to VAT, in the case of Safety Boots, there are exceptions to the rule: for clarification please refer to the article below issued by the National Advice Centre.

Exemption clause: The footwear can be zero-rated when all the following criteria is met.

  1. The article must be Boots.
  2. They must be manufactured to the appropriate European or British Standard.
  3. They must bear a mark indicating conformity with those standards.
  4. They must be for Industrial use.
  5. They must not be supplied to persons for use by their employees.

The British Standards Institute defines a Boot as having a minimum leg height of 90mm, measured vertically from the Insole at the back. The European Standard gives the minimum height of the upper (measured vertically from the upper at the back) of 103mm for a size 36 EUR (UK 3) and below, through to a minimum height of the upper of 121mm for a size EUR 45 (11 UK) and above.

Source:  Article RB/1111/S46554    HM Customs & Excise.

Safety Boots Online, are totally committed to excellent customer service. If you have any suggestions as to how we might make improvements to this site or our overall service, please contact us at:  comments@safety-boots-online.com


Due to unforeseen circumstances, we will not be able to accept any orders for the time being. We apologise for the inconvenience and hope to be back up and running again soon.




If you are a company purchasing safety footwear for an employee please click here to see the VAT regulations


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