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Schedule 7A, Part 2, Group 5, item 1

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of this Group, the following are “children’s car seats”— a safety seat; a related base unit for a safety seat; the combination of a safety seat and a related wheeled framework; a booster seat; a booster cushion. In this Group “child” means a person aged under 14 years.

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Source: legislation.gov.uk · retrieved 2026-07-28