If you're wondering whether your business needs to provide PPE, the answer is this: "Every employer shall ensure that suitable personal protective equipment is provided to his employees who may be exposed to a risk to their health or safety while at work except where and to the extent that such risk has been adequately controlled by other means which are equally or more effective."
This is set out within the guidelines issued in the Personal Protective Equipment at Work Regulations 1992. Of course, it can be argued not all businesses operate in risky environments, and no hazards or health risks are posed to employees. For example, most administration or office-based businesses won't expose their workforce to significant health and safety risks within the workplace. Just one example of where this argument falls down is if it's applied to office workers needing to access warehousing or lorry parks on a regular or infrequent basis. Failing to provide office workers with PPE in the above circumstances is a breach of your legislative requirements under UK health and safety laws. There are loads more examples of failure to provide PPE that could be cited.