2.4 How will they be marked?
Amongst the markings on them will be one of the above EN or BS numbers and the European Community ‘CE’ mark and/or the British Standard ‘kitemark’. The ‘CE’ mark indicates conformity with the PPE Directive.
The EN for boots and helmets sourced in other EC countries may be prefixed by another country code such as ‘NF’ for French manufactured product, or ‘DS’ for one of Danish manufacture.
2.5 Are there any alternative standards?
In some instances, particular boots and helmets may have been manufactured to a different specification to those laid down in the harmonised European Standards.
These alternative specifications must satisfy the requirements of the PPE Directive and be approved by a ‘notified body’, which in turn has been approved and appointed by the authorities of an EC country. These boots and helmets will still carry the ‘CE’ mark, but also the notified body number.
2.6 What does ‘industrial use’mean?
This has its ordinary and everyday meaning. Boots and helmets that meet all the other conditions for zero-rating but are not for industrial use, such as motorcycle boots, are standard-rated.
2.7 Who is the supply being made to?
You cannot zero-rate supplies of protective boots or helmets to an employer for the use by their employees. Supplies from a manufacturer to a wholesaler who in turn supplies them to a retailer can be zero-rated subject to the conditions set out earlier in this notice. Supplies from an employer to an employee can also be zero-rated, subject to the conditions set out earlier in this notice.
Before you zero-rate any supply you should… establish your customer is not an employee purchasing boots or helmets for use by employees
By asking yourself does the…
customer’s trading style suggest that the customer is an employer;
quantity ordered suggest a bulk purchase by an employer for the use of employees;
nature of the contract indicates a trade order - such as a number of pairs of boots paid for by one customer for delivery to individuals.