Notice

VAT Notice 701/23: protective equipment

This notice explains when protective equipment is zero-rated and children's car seats and travel systems are reduced-rated at 5% VAT.

Document

Details

This notice cancels and replaces the March 2002 edition of Notice 701/23. Details of any changes to the previous versions can be found in paragraph 1.3 of this notice.

Published 4 July 2011