This site uses cookies. and this alert will appear once and then not again.

Child car seat hire VAT reduced rated

  • GB
  • July 15th 2020
  • By Danny Campbell

The Appellant submitted claims for overpaid VAT. It considered that the hire of child car seats to customers was a separate, reduced rate supply from the hire of the car. The tax authority, HMRC, considered that the car seat was part of a single supply of a vehicle in which it was possible to transport children legally. But the FTT, applying principles established in earlier case law, considered that the car seat customer was offered a genuine choice between hiring the car seat and, for example, using his own child’s car seat. It therefore allowed the appeal (Europcar Group UK Ltd [2020] UKFTT 249 (TC)).

Want access to more news?

Read hundreds of news articles by registering for GlobalVATOnline.


Already got an account? Sign in