V4.418 Children's car seats

Supplies of children's car seats are liable to the reduced rate of VAT at 5%1.

Meaning of children's car seats in context of reduced rate

'Children's car seats' comprise items of the following descriptions2:


    •     a safety seat


    •     a related base unit for a safety seat


    •     the combination of a safety seat and a related wheeled framework


    •     a booster seat


    •     a booster cushion

The meanings of these terms are set out below.

Meaning of a safety seat

A safety seat3 is a seat4:


    •     designed to be sat in by a child in a road vehicle


    •     designed so that, when used in a road vehicle it can be restrained in one of the

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