VAT on Safety Boots

Bradden

Hi

I purchased some safety boots in Wickes earlier and my company has agreed to pay me back. I've noticed that they have levied VAT on this and phoned them. The branch referred me to Customer Services who referred me back to the branch.

I'm told that they have no facility to exempt safety goods from VAT.

I'm pretty sure that it should be VAT free.

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_CL_000107#P58_2559

What would you advise I do?

earthstorm

Bradden wrote: »

Hi

I purchased some safety boots in Wickes earlier and my company has agreed to pay me back. I've noticed that they have levied VAT on this and phoned them. The branch referred me to Customer Services who referred me back to the branch.

I'm told that they have no facility to exempt safety goods from VAT.

I'm pretty sure that it should be VAT free.

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_CL_000107#P58_2559

What would you advise I do?

depends on boot size

The British Standards Institution 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 insole at the back) of 103mm for a size 36 (UK 3) and below, through to a minimum height of the upper of 121mm for a size 45 (UK 11) and above.
Protective shoes that fall outside these specifications are not eligible for zero-rating, even if they meet the remaining requirements.

if they are within these specs then print the article off and take along to store with boots and receipt.
Also did you get anything else at the same time on the receipts as most of these stores will have the full prove with a small line saying something like "VAT element of this order is £***" so could be VAT of other items on the receipt

OlliesDad

If it is your employer paying for them then it would fail the condition of "They must not be supplied to persons for use by their employees":

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_CL_000107#P34_1936

Bradden

Thanks for the replies.. it turns out that VAT was applied as they are shoes not boots.

Auntie-Dolly

If your company is reimbursing you wouldn't they reclaim the VAT back anyway?