Value Added Tax Information Notice on Footwear

General

VAT law provides for the application of the zero rate to children’s personal footwear of sizes up to the size appropriate to the average foot size of a ten year old child. (For practical purposes, this size is accepted to be 5½)

It is important for traders to ensure that the zero rate is only applied to qualifying footwear, i.e. footwear which has been designed for the use of children. A significant amount of footwear of sizes 5½ and below (e.g. women’s footwear) is, in fact, taxable.

Sizes & Styles

All footwear, which is not specifically designed for the use of children is taxable at 21%. However, it is accepted that there may be a difficulty in respect of a small number of styles which are not designed as either adults’ or children’s footwear, and which are manufactured in the full range of sizes from the smallest children’s size^* to large adults’ sizes.

The Revenue Commissioners are prepared, in such cases to accept that the zero rate may apply up to and including size 5½ for these specific styles.

This interpretation applies from 1 July 1997.

Footwear ranges not starting at the smallest children’s size^*, e.g. ranges starting at large size 1 or 2, will continue to be taxable at 21% in all sizes, unless it can be shown that they were designed for the use of children, in which case the 5½ size cutoff will apply.

Sports Footwear

Sports leisure wear and trainer type footwear is normally designed in three separate ranges, i.e. for men, for women, and for children. Accordingly men’s and women’s ranges are taxable in all sizes and children’s ranges are zero-rated (except for any sizes exceeding 5½). Where a particular range of footwear is available in the full range of sizes from the smallest children’s size^* to large adults’ sizes, then it may also benefit from the treatment outlined above i.e. the zero rate may apply up to and including size 5½.

The Revenue Commissioners are prepared to continue with their concessional treatment of football boots and other similar sports footwear as being articles of “personal footwear”, and, therefore, benefiting from the treatment outlined above also. However, roller-blades, roller-skates, ice skates etc. will continue to be taxable at 21% in all sizes.