Punchy Dan:
Iirc saftey foot ware was 0% vat ?
Only boots. Here it is, in government speak, fill your boots 
:-
The zero rate for protective boots is a derogation from EU VAT rules which the UK is able to retain as it was in force on 1 January 1991.
The derogation is a “standstill” provision: there is no future possibility of expanding the scope of a zero rate, or introducing a new one.
Consequently as shoes were not included in the zero rate provision it is not possible for the UK to include them now as to do so would constitute an extension of the zero rate which would be contrary to EU law. There is also no provision in European law for the UK to introduce a reduced rate of VAT on protective shoes.
The VAT Directive (2006/112) contains the relevant European legislation and Article 110 allows the UK to maintain zero-rates that were in force on 1 January 1991. Annex III to the same directive lists those supplies on which Member States may apply a reduced rate. Prior to the introduction of VAT, protective boots for use by those in certain industries (such as coal miners and quarrymen) were exempt from purchase tax; shoes were not included in this exemption. In 1974, following the introduction of VAT, the UK zero-rated the supply of safety boots for industrial purposes, thus continuing the purchase tax exemption previously
applied.
Further information can be found in HMRC’s internal guidance manuals at
home.inrev.gov.uk/vprotequipmanual/
home.inrev.gov.uk/vprotequipmanual/ (Public locked-out !)
and in VAT Notice 701/23: protective equipment at
gov.uk/government/publications/ vat-notice-70123-protective-equipment/vat-notice-70123-protective-equipment
gov.uk/government/publicatio….