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HMRC internal manual

VAT Protective Equipment

From
HM Revenue & Customs
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Protective equipment: Children’s car seats: EC law

Article 98 of the Principal VAT Directive (2006/112) permits member states to apply a reduced rate of VAT of not less than 5% to supplies of goods and services specified in Annex III to the Directive.

Category 4 of Annex III covers a variety of products including children’s car seats