Nelly, regardless of any legal duties, if your subcontractor has to provide the required PPE they are likely to incorporate this in to their charging mechanism. Either way you end up paying. Who has done the risk assessment that indicates PPE is required and who has decided on the specification of PPE to go for? The answers to those questions should indicate who should be supplying.

Given how much of their time they spend working for you, I'd be a little worried HMRC (and HSE) won't believe they're self-employed. It's a continual argument as to where the line is drawn, but if the Powers That Be think you're using subbies just to save money on stuff like holiday pay, yet practically their daily life is the same as an employee, they'll go after you with a large and lumpy stick. The problem is, if you provide them with PPE you're adding evidence to their argument. If you make them provide it and allow them to charge you for the costs, it has the same effect safety-wise but looks less like an admission. The only thing you can't then do is specify what brands of PPE they turn up with, or have your company logo stamped on their hat.

As a sub-contractor they are an employee with their own Safety Policy, Method Statement, Insurance, Training etc. You may have examined these documents of theirs and it would more than likely state that they as an employee will provide it in any case the RA tells them to do so. If you have a contract agreement stating that all PPE / WAH equipment etc.. is to be provided by them may also work in your direction also. You could also counter charge them and this will change their attitudes to obtaining 'FREE' PPE from you. Overall, if it is not down in writing on their Policy or your mutual contract the onus falls back on you. Good luck

Rich - dare I say, the HSE may 'look' at YOU! The answer to your question, is that the HSE would 'look' at the whole picture and that depending on the arrangements between the 'user' employer and the agency and the circumstances of the accident, it could be one of more of the following, the 'user' employer, the agency, a third party or as I have said at the beginning YOU, who could be found 'liable'.