SCHEDULES
F1SCHEDULE 7A CHARGE AT REDUCED RATE
C1Part 2 THE GROUPS
Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3
Group 5 — Children’s car seats
ITEM NO.
1
Supplies of children’s car seats.
NOTES:
1Meaning of “children’s car seats”
1
For the purposes of this Group, the following are “children’s car seats”—
a
a safety seat;
F2aa
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.
2Meaning of “safety seat”
In this Group “safety seat” means a seat—
a
designed to be sat in by a child in a road vehicle,
F3b
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.
2AF4Meaning of “related base unit”
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.
3Meaning of “related wheeled framework”
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.
4Meaning of “booster seat”
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.
5Meaning of “booster cushion”
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
Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1