Children’s safety seats with bare wheeled framework
VAT treatment5%
What this means for your business
- Charging VAT
- VAT is charged, but at the reduced rate (5%).
- Reclaiming VAT
- VAT paid on costs related to making this supply can normally be reclaimed in full as input tax.
Official guidancePrams and pushchairs are standard-rated — VAT Notice 701/23 (opens in a new tab)