Remove VAT from all certified Personal Protective Equipment —not just certified safety boots and helmets—so every worker in UK construction is better able to afford the gear that keeps them safe, We think this would also support the government’s drive to boost building, skills and productivity.

HMRC already zero-rates certified protective boots and helmets, but other essential PPE (eye, ear, hand, respiratory, high-visibility and fall-protection equipment) is not zero-rated. There’s precedent: During the pandemic the UK zero rated PPE. We think this proves it’s feasible to extend beyond boots/helmets. The government’s success in building 1.5 million homes and expand the construction workforce hinges on costs. We think cutting VAT on all PPE aligns directly with these ambitions.