Personal Use / Business Use

Why We Ask You to Choose

When purchasing protective footwear, you must declare whether it is for Personal Use or Business Use. This is a legal requirement that determines whether VAT should be applied, in accordance with UK VAT Notice 701/23.

Personal Use (VAT Exempt)

Selecting "Personal Use" means:

• You are purchasing the item for your own personal use only.
• You are not buying on behalf of any employer, company, or organization.
• The item is not intended for resale, redistribution, or inclusion in business expenses.
• This qualifies the item for zero-rated VAT under UK VAT regulations.

HMRC states:
“Protective footwear can be zero-rated when it is for personal use and not supplied to employees or for business purposes.”
(VAT Notice 701/23, section 2.4)

You will be required to confirm this during checkout.

Business Use (Standard VAT Applies)

Select "Business Use" if:

• You are buying for employees, staff, or a company.
• You intend to claim the purchase as a business expense.
• You are purchasing the product for resale, distribution, or commercial purposes.

VAT will be applied at the standard UK rate.

Examples to Help You Decide

Buyer	Use Case	Correct Selection
A private individual buying boots for home DIY	Personal use	Personal Use
A self-employed builder buying for personal use	Not expensed via business	Personal Use
A company buyer ordering boots for staff	Business purchase	Business Use
A retailer buying stock to resell	Business transaction	Business Use

Important Legal Note

By confirming the declaration at checkout:

• You acknowledge that the product is being purchased for personal use only.
• You agree that the item is not being purchased for or on behalf of any business or organization.
• You understand that false declarations may result in VAT charges, cancellation of the order, or notification to HMRC.

Your selection, along with order details and IP address, will be recorded and retained for audit and compliance purposes for up to six years.

 

If you are unsure which option applies to you, please contact our customer service team before completing your purchase.

As for the email confirmation, can you add:

 

You selected "Personal Use" at checkout and confirmed that this purchase is for your own personal use only, not on behalf of any business, employer, or organization.

No VAT has been charged on this order in accordance with UK VAT Notice 701/23.

Your declaration has been recorded and securely stored to meet audit and compliance requirements.

 

If this was selected in error or if the order is for business purposes, please contact us immediately. Additional VAT charges may apply, and we may be required to report misclassifications to HMRC.