VAT - Children's car seat bases
The measure
The 5% reduced rate of VAT for children's car seats will be extended to include the bases for such seats.
Who will be affected?
Suppliers and purchasers of childrens' car seat bases.
When?
The reduced rate will have effect from 1 July 2009.
Our view
A welcome reduction in the VAT rate applicable to an integral part of the provision of children's car seats.
