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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)).

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