Current VAT Rules allow Safety Boots and Safety Helmets to be sold with a zero rate of VAT for personal purchases.
However if you are buying these items to give to employees you are required to pay VAT and then reclaim it.
Such items on this site are listed without VAT and are for personal purchase only.
If you are buying on behalf of a company to give to employees, please call us on 01202 240004, where we will be happy to process your order and charge the VAT correctly.
We do monitor orders, and any containing more than 1 of each of the VAT Free Items will be queried before despatch and we may call to confirm your eligability or to take payment for the VAT.
Full details are available from the HMRC HERE