You will recall from our special Budget eNews of 6 December that the VAT rate on children's car safety seats will be reduced from 21% to 13.5%. Revenue have issued eBrief No. 22/2007 advising that this rate change is effective from 1 May 2007.

The option of cutting the rate to zero is not permitted under EU Law. The eBrief is reproduced at Section 2.08