This notice explains when protective equipment is zero-rated and children’s car seats and travel systems are reduced-rated at 5% VAT.
Contents
- Detail
- 1. Overview
- 2. Protective boots and helmets for industrial use
- 3. Motorcycle helmets
- 4. Pedal cycle helmets
- 5 Children’s car seats and travel systems
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
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