Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 6

Certain safety equipment

Schedule 3 paragraph 6 applies the reduced rate of VAT to children's car safety seats.

• Children's car safety seats are listed in Schedule 3 of VATCA 2010 and are therefore subject to VAT at the reduced rate rather than the standard rate.
• The provision falls under the heading of certain safety equipment, reflecting its classification as a product designed to protect children travelling in motor vehicles.
• The reduced rate applies to seats specifically designed and marketed for the safety of children in cars, as distinct from general vehicle accessories.
• This measure reduces the cost burden on families purchasing car safety seats, which are a legal requirement for transporting young children in vehicles.