I've noticed that VAT is always being charged with helmets for children but after a discussion with HMRC today VAT should NOT be charged on the CMR helmets as they specifically made for children.
The details can be found on their website under:
0 rating Childrens Clothing and Footwear Section 4.4
Public Notice 714 which I have taken from the HMRC website a moment ago.
"Hats
Young children have proportionately larger heads than older persons and many children¡¯s hats will fit adults. However, you can still zero-rate hats (including caps and other items of headgear) which are suitable by design only for young children, for example babies¡¯ bonnets, school hats, or if they are clearly held out for sale for young children.
The following items have been accepted as falling within the relief:
¡áprotective helmets (such as those for skateboarding or ice hockey) up to a maximum size of 59 cms as long as they are designed and marketed exclusively for children (see Section 5) and
¡áriding hats up to and including 6¨ú (jockey skulls up to size 1) even if they are not held out for sale for children.
If you sell larger riding hats specifically for young children, you can zero-rate them as long as they are fitted, adapted or otherwise appropriate only for young children. For example, the range of riding hats for young children may be less sophisticated (in terms of design and appearance) than the adult range in the same sizes. If you think that the riding hats are eligible for the zero-rate, you must check with us first and get our written approval before zero-rating them.
All cycle helmets are zero-rated irrespective of size or how they are held out for sale.
Other headgear
Some articles worn on the head cannot be zero-rated even though they are for young children because they are accessories rather than clothing. This includes all articles that do not cover the whole head such as:
¡áalice bands
¡áhair ribbons and slides
¡á¡°scrunchies¡±
¡ásports and other headbands and
¡ásun visors and ear muffs.
Novelty hats, party hats and play hats made out of materials such as paper or plastic are not clothing but toys, and are standard-rated."
It is rather vague about helmets but I see it as a protective helmet under 59cm in size that my son and daughter require. An answer I have from a retailer was "as it is motorsport we have to charge VAT" my reply was "you don't charge VAT on an FIA approved racesuit in a childs size that is for motorsport so why charge it on helmets solely designed for children" and that point he hung up on me! Fab customer service - NOT!
Also spoke with the MSA who say nothing to do with them so they can't help.
I think if we get enough people to phone the retailers about this they may actually take note and stop charging VAT!
Any other suggestions?
Amanda
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