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:

  1.  

    •     a safety seat

  2.  

    •     a related base unit for a safety seat

  3.  

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

  4.  

    •     a booster seat

  5.  

    •     a booster cushion

The meanings of these terms are set out below.

Meaning of a safety seat

A safety seat3 is a seat4:

  1.  

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

  2.  

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

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial