As it stands, you the employer have a duty to provide employees with suitable PPE for free. However this hasn’t included subcontractors.
From 6th April 2022 the new Personal Protective Equipment Work (Amendment) Regulations 2022 extend the duties contained in regulations 4 to 11 of the PPER 1992 from employees to workers, and update cross-references to other legislation. As defined in the regulations, a “worker” means an individual who has entered into works under: (a) a contract of employment; or (b) any contract, whereby the individual undertakes to do or perform personally any work or services for another party.
So in a nutshell if you are engaging anyone to complete work on your behalf, if the requirement to wear PPE is identified in a risk assessment you MUST provide this to all “WORKERS” free of charge.