VAT – Children’s car seats
The 5% reduced VAT rate on children’s car seats is to be extended to cover supplies of related base units with effect from 1 July 2009.
This is part of the Government’s policy to encourage the use of children’s car seats as part of an overall campaign to reduce the incidence of death and serious accidents to children involved in road accidents. The use of children’s car seats has been a legal requirement since 2006 and applies to almost all children under the age of 12.
The use of base units for car seats is a fairly recent development hence the new legislation to reduce the VAT rate on these units and rectify an anomaly in the VAT rate for children’s car seats and associated base units.