What PPE must an employer provide in the UK?
By Workrig team · Updated 2026-11-01
Under the Personal Protective Equipment at Work Regulations 1992 (amended 2022), an employer must provide suitable PPE, free of charge, to every worker exposed to a risk that cannot be adequately controlled another way. Since April 2022 that duty also covers 'limb (b)' workers: casual and gig workers who are not employees but personally do the work.
What the duty covers
- Identify the hazards by risk assessment and decide what PPE is needed.
- Provide it free; you cannot charge workers or deduct from wages.
- Make sure it fits, is compatible with other PPE, and is CE or UKCA marked.
- Maintain, store and replace it; train workers to use it.
- Workers must use it as trained and report loss or damage.
What that means for workwear
Hi-vis, safety footwear, hard hats, gloves, eye and ear protection are PPE and must be provided where the risk assessment calls for them. Ordinary uniform (polos, trousers) is not PPE and the employer may ask staff to buy it, though many provide it for branding.
Can employers claim the VAT?
VAT-registered businesses reclaim VAT on PPE bought for staff in the normal way. Prices on this site show ex VAT by default.
This is general guidance, not legal advice; the HSE website has the full regulations.







