The Value Added Tax (Reduced Rate) (Children’s Car Seats) Order 2009

• Citation: S.I. 2009/1359
• Sections: 5

Section 1 Citation, commencement and application

(1) This Order may be cited as the Value Added Tax (Reduced Rate) (Children’s Car Seats) Order 2009 and comes into force on 1st July 2009.

(2) The amendments made by this Order have effect in relation to supplies made, and acquisitions and importations taking place, on or after 1st July 2009.

Section 2 Amendment of Schedule 7A to the Value Added Tax Act 1994

Group 5 of Part 2 of Schedule 7A to the Value Added Tax Act 1994 (children’s car seats) is amended as follows.

Section 3 Amendment of Schedule 7A to the Value Added Tax Act 1994

In paragraph (1) of Note 1 (meaning of “children’s car seats”), after sub-paragraph (a) insert—

(aa) a related base unit for a safety seat;

Section 4 Amendment of Schedule 7A to the Value Added Tax Act 1994

For paragraph (b) of Note 2 (meaning of “safety seat”) substitute—

(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

Section 5 Amendment of Schedule 7A to the Value Added Tax Act 1994

After Note 2 insert—

Meaning of “related base unit”

(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.