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Where Taxpayers and Advisers Meet

VATand Baby goods

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smallfry
Posts:16
Joined:Wed Aug 06, 2008 4:06 pm

Postby smallfry » Sun Jul 13, 2008 5:35 am

Can you tell me if VAT is payable on Baby toiletries / Disposable Nappies / Baby blankets / Toys etc?
I want to make baby baskets as gifts but am unsure what is VATable and not.
Am I right in thinking baby clothes are free of VAT?
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pawncob
Posts:5099
Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Postby pawncob » Sun Jul 13, 2008 12:57 pm

Nappies are zero rated.
baby blankets up to 54" zero rated.
Everything else is standard rated.
With a pinch of salt take what I say, but don't exceed your RDA
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3pic
Posts:111
Joined:Wed Aug 06, 2008 3:44 pm

Postby 3pic » Sun Jul 13, 2008 11:19 pm

Just following on from pawncob, they forgot to mention that bab clothes are VAT free also. Toys and the basket will be standard rated.
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spidersong
Posts:352
Joined:Wed Aug 06, 2008 4:05 pm

Postby spidersong » Mon Jul 14, 2008 12:40 am

Pawncob:
Where can I find the information on baby blankets please?

I cannot find anything in HMRC leaflets, guidance, or the primary law which covers blankets, and the only caselaw I've found is Mothercare Ltd (LON/76/177) which basically said an item wasn't clothing because it was similar to a blanket, which would seem to be indicative that blankets are not clothing and cannot be zero-rated.

The only thing I've been able to trace is that shawls are zero-rated, but they have to be designed and held out as shawls, which blankets aren't.
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pawncob
Posts:5099
Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Postby pawncob » Mon Jul 14, 2008 3:05 am

C&E Notice 714. paras7-12,14,16,19.
With a pinch of salt take what I say, but don't exceed your RDA
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spidersong
Posts:352
Joined:Wed Aug 06, 2008 4:05 pm

Postby spidersong » Mon Jul 14, 2008 6:54 am

Which version are you looking at, as the current version (2002 onwards) dosn't have those paragraphs, and doesn't feature anything on blankets, but only features sleep accesories to say that baby sleeping bags with arm and neck apertures can be zero rated but ordinary sleeping bags for babies cannot (Para 2.2.1)
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pawncob
Posts:5099
Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Postby pawncob » Mon Jul 14, 2008 9:45 am

Sorry. Took the details from a reference book.
I'll see what I can find.
With a pinch of salt take what I say, but don't exceed your RDA
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pawncob
Posts:5099
Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Postby pawncob » Mon Jul 14, 2008 9:47 am

http://customs.hmrc.gov.uk/channelsPort ... t#P52_2235
With a pinch of salt take what I say, but don't exceed your RDA
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smallfry
Posts:16
Joined:Wed Aug 06, 2008 4:06 pm

Postby smallfry » Mon Jul 14, 2008 2:00 pm

Thanks everyone for your input -though a little confusing.

Is there anywhere where I can get hold of a full list of "vatables"?
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pawncob
Posts:5099
Joined:Wed Aug 06, 2008 4:06 pm
Location:West Sussex

Postby pawncob » Tue Jul 15, 2008 11:54 am

Look on the HMRC VAT site.
With a pinch of salt take what I say, but don't exceed your RDA
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