Value Added Tax Act 1994

Group 5 — Children’s car seats U.K.

ITEM NO.

1 U.K. Supplies of children’s car seats.

NOTES:

Meaning of “children’s car seats” U.K.

1 (1) For the purposes of this Group, the following are “children’s car seats”—

(a) a safety seat;

[F1 (aa) a related base unit for a safety seat;]

(b) the combination of a safety seat and a related wheeled framework;

(c) a booster seat;

(d) a booster cushion.

(2) In this Group “child” means a person aged under 14 years.

Textual Amendments

F1 Sch. 7A Pt. 2 Group 5 Note 1(1)(aa) inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Reduced Rate) (Childrens Car Seats) Order 2009 (S.I. 2009/1359), arts 1(1), 3

Meaning of “safety seat” U.K.

2 In this Group “safety seat” means a seat—

(a) designed to be sat in by a child in a road vehicle,

[F2 (b) designed so that, when in use in a road vehicle, it can be restrained in one or more of the following ways—

(i) by a seat belt fitted in the vehicle, or

(ii) by belts, or anchorages, that form part of the seat being attached to the vehicle, or

(iii) by a related base unit, and]

(c) incorporating an integral harness, or integral impact shield, for restraining a child seated in it.

Textual Amendments

F2 Sch. 7A Pt. 2 Group 5 Note 2(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Reduced Rate) (Childrens Car Seats) Order 2009 (S.I. 2009/1359), arts. 1(1), 4

Meaning of “related base unit” U.K.

[F3 2A In this Group “related base unit” means a base unit which is designed solely for the purpose of attaching a safety seat securely in a road vehicle by means of anchorages that form part of the base unit and which, when in use in a road vehicle, can be restrained in one or more of the following ways—

(a) by a seat belt fitted in the vehicle, or

(b) by permanent anchorage points in the vehicle, or

(c) by belts attached to permanent anchorage points in the vehicle.]

Textual Amendments

F3 Sch. 7A Pt. 2 Group 5 Note 2A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Reduced Rate) (Childrens Car Seats) Order 2009 (S.I. 2009/1359), arts. 1(1), 5

Meaning of “related wheeled framework” U.K.

3 For the purposes of this Group, a wheeled framework is “related” to a safety seat if the framework and the seat are each designed so that—

(a) when the seat is not in use in a road vehicle it can be attached to the framework, and

(b) when the seat is so attached, the combination of the seat and the framework can be used as a child’s pushchair.

Meaning of “booster seat” U.K.

4 In this Group “booster seat” means a seat designed—

(a) to be sat in by a child in a road vehicle, and

(b) so that, when in use in a road vehicle, it and a child seated in it can be restrained by a seat belt fitted in the vehicle.

Meaning of “booster cushion” U.K.

5 In this Group “booster cushion” means a cushion designed—

(a) to be sat on by a child in a road vehicle, and

(b) so that a child seated on it can be restrained by a seat belt fitted in the vehicle