Group 5 — Children’s car seatsU.K.
ITEM NO.
1U.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
F1Sch. 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.
2In 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
F2Sch. 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.
[F32AIn 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
F3Sch. 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.
3For 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.
4In 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.
5In 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