Child car seats: VAT cut for Isofix basesRate will fall to 5% in July

27 April 2009

VAT for child car seat bases will be cut to 5%

VAT for child car seat bases will be cut to 5%

The VAT payable on Isofix bases for child car seats will be cut to 5% in July, clearing up what campaigners have described as a ‘tax anomaly’.

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The move, which represents the only VAT cut in this year’s , means consumers will finally pay 5% VAT for both bases and car seats.

Although child car seats have enjoyed a lower rate of VAT since 2001, bases still incur the standard charge of 15%. This is because Isofix bases are seen as 'car accessories' rather than baby products.

VAT cut

Peter White, chief executive of the Baby Products Association (BPA), which lobbied for the reduced rate of VAT, said: ‘I am delighted that the tax anomaly has now been eradicated, and that the government has finally seen sense in confirming that child car seat bases will carry the reduced rate of 5%, bringing it in line with the VAT for child car seats.’

‘This marks a great success for the BPA and for the industry. The BPA has proved its strength as an association – our collective voice has been heard. This can only mean good things for future lobbying campaigns we undertake for the industry.’

Some child car seats tested by Which? – including Mothercare's Meteor – have achieved Best Buy status with and without a base. For more on this, and to find a Best Buy car seat for your child, check out our child car seat reviews.

The new 5% VAT rate for child car seat bases will be effective from 1 July 2009.


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