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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.4 Reduced rate /The reduced ratings / 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. Ìý

    •ÌýÌýÌýÌý a safety seat

  2. Ìý

    •ÌýÌýÌýÌý a related base unit for a safety seat

  3. Ìý

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

  4. Ìý

    •ÌýÌýÌýÌý a booster seat

  5. Ìý

    •ÌýÌýÌýÌý a booster cushion

The meanings of these terms are set out below.

Meaning of a safety seat

A safety seat3 is a seat4:

  1. Ìý

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

  2. Ìý

    •

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Web page updated on 17 Mar 2025 14:12