Some EU member states, including the UK, have a zero rate which was agreed as part of their EU Accession Treaty. For example, in the UK most 'basic' food stuffs are zero rated. However, the UK is no longer able to add to the zero rate categories, and the minimum VAT rate that can be applied to any new category that the Government seeks to reduce rate is 5%.
The 5% VAT reduced rate applies to the provision of the following goods and services:
2. Children's car seats, booster seats and booster cushions