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.
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.
There are four primary conditions, all of which have to be met for the item to be eligible for the reduced VAT rate:
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%:
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 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.
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:
Pedal cycle helmets qualify for a VAT rate of 0% if:
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%:
Note: This isn't an exhaustive list and is for illustration purposes only.
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 email@example.com.
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.
For sales by Marketplace Sellers, whether enrolled into Amazon’s Tax Calculation Service or not, you’ll need to contact the seller directly to ask for a VAT refund.
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