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About Items Eligible for 0% VAT

In the United Kingdom, the VAT rate is 0% on a number of select items, including books, children's clothing and safety gear.

Please review the information below to see if your item qualifies for VAT at 0%.

Note: in order to qualify for a VAT rate of 0%, the delivery address must be within the UK.

Books

Printed books are eligible for 0% VAT.

However, certain non-printed book items are charged at the standard VAT rate of 20%. These include audio books and CD-ROMs.

Children's clothing

There are four primary conditions, all of which have to be met for the item to be eligible for the reduced VAT rate:

  1. It must be an article of clothing or footwear and
  2. It must not be made of fur and
  3. It must be designed for young children under 14 years of age and
  4. It must be suitable for young children under 14 years of age.

Most items of baby wear are eligible for a VAT rate of 0%. In addition, UK VAT legislation also identifies the following less obvious baby items as eligible for a VAT rate of 0%:

  • Bibs, including plastic bibs with a curved tray at the base
  • Hooded rain covers for pushchairs, provided they're suitable for the baby to wear as a rain cape when out of the pushchair
  • Nappies (and nappy liners), both disposable and re-usable
  • Babies' shawls
  • Padded sleeping garments, similar in construction to sleeping bags, but shaped at the neck and armholes or having sleeves and/or legs
  • Towelling bathrobes designed with a hood or sleeves enabling the baby to be wrapped in them as a garment.

Articles of clothing that are charged at the standard VAT rate of 20% include reflective arm bands or buoyancy aids; fastenings such as buckles, buttons and zips; badges, collars, cuffs, patches and other sew-on or iron-on items; and hand muffs and ear muffs.

Children's footwear

Children's footwear that is eligible for a VAT rate of 0% includes boots, shoes, sandals and slippers, even if they are designed for special purposes (such as ballet shoes or studded football boots), and ice-skating or roller-skating boots, with or without skating blades or rollers attached.

Footwear that's charged at the standard VAT rate of 20% includes blades or rollers sold on their own, or platform-type roller skates for attaching to normal shoes; and shoelaces, insoles, heel protectors and stick-on soles sold as separate items.

Safety equipment

Note: Many children's car seats qualify for a reduced VAT rate of 5%.

Many protective boots and helmets qualify for a VAT rate of 0%, when the following conditions are met:

  1. The articles must be boots or helmets, and
  2. They must be manufactured to the appropriate European or British standard, and
  3. They must bear a mark indicating conformity with those standards, and
  4. They must be for industrial use, and
  5. They must not be supplied to persons for use by their employees.

Pedal cycle helmets qualify for a VAT rate of 0% if:

  1. The cycle helmet is manufactured to standards which satisfy requirements imposed by the European Community Directive on Personal Protective Equipment (the PPE Directive)
  2. It bears a mark indicating conformity with those standards.

Grocery items

Note: Many grocery items qualify for a VAT rate of 0%.

The following are examples of items that may qualify for a VAT rate of 0%:

  1. Basic foodstuffs (meat, fish, vegetable and fruit, etc).
  2. Unroasted and unsalted Nuts and pulses (if unshelled).
  3. Plain biscuits (e.g. not covered in chocolate).
  4. Canned and frozen foods (excluding ice cream and similar confectionary items).
  5. Bread and bread products (e.g., rolls, pita, naan).

Note: This isn't an exhaustive list and is for illustration purposes only.

VAT Refunds for Disabled or Chronically Ill Persons

Amazon can issue VAT refunds on eligible sales to customers who are registered disabled or chronically ill. To apply for your VAT refund, after your order has been completed you'll need to fill out an eligibility declaration form which can be requested from our Customer Service department or obtained directly from HMRC (HMRC Notice 701/7 VAT reliefs for disabled people). Please send the completed form to us via the following address:

Amazon Customer Service,
Waverley Gate,
2-4 Waterloo Place,
Edinburgh,
EH1 3EG,
United Kingdom 

Alternatively, you can submit the form via email, in PDF format, to b2b-refund@amazon.co.uk.

If you're in any doubt as to whether you're eligible to receive goods or services zero-rated for VAT you should consult HMRC.

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