§ Sir John Farrasked the Chancellor of the Exchequer if he will exempt from value added tax safety clothing, including helmets, visors, trousers and boots worn by those engaged in forestry.
§ Mr. BrookeItems of safety wear purchased by businesses registered for the tax for use by their employees are effectively relieved from the tax because, subject to the 169W normal rules, businesses can reclaim the tax charged to them under the input tax credit mechanism. Relief by way of zero-rating is specifically provided for protective boots and helmets (including visors where sold fitted to the helmet) for industrial use which are manufactured to standards approved by the British Standards Institution, and are marked accordingly. "Industrial use" would include forestry.