Charged VAT on child’s football boots - is this right?

[Dr Strangelove]

I bought a pair of football for my son on the Nike.com website. Priced in euros, I was billed by an Irish entity and dispatch address was marked as Ireland too.

When I looked at the invoice I noticed there was standard-rate VAT levied on the boots even though they were a size 4.5.

Should VAT have been levied? I thought footwear for kids up to size 5.5 was exempt.

 

[Sue Ellen]

I thought footwear for kids up to size 5.5 was exempt.

Don't mention the war

It looks as if children's football boots are exempt alright.

Perhaps where they're based comes into the equation.

 

[mathepac]

amazon.co.uk was at this too, charging VAT on books shipped to Ireland.

 

[Dr Strangelove]

amazon.co.uk was at this too, charging VAT on books shipped to Ireland.

I think this is a Brexit thing. All exports are zero-rated in the UK but Irish 23% VAT is charged on import.

Maybe with Nike.com the warehouse is in the UK so it’s the same treatment. But I looked at the email and it mentions a Nike Dutch entity and the invoice gives the address of a Nike outlet store in Kerry. Maybe I’ll challenge them.

 

[Sue Ellen]

Maybe I’ll challenge them.

Definitely a good idea.

 

[Towger]

You can also report them to 'The VAT Man', charging VAT at the wrong rate (even when higher) is a serious offence in their eyes.

Revenue's rules: https://www.revenue.ie/en/tax-profe...s-goods-ica-services/Goods/goods-footwear.pdf

 

[Dr Strangelove]

@Towger i looked at the rules and it says standard rate of 23% applies if the boot comes from a range which spans adults and children. In this case it does, the boot range I bought from runs from UK size 1 to 12.

But then the Revenue guidance says that zero-rating should apply up to size 5.5 if it “can be shown that they [the boots] were designed for the use of children”.

I mean children clearly use football boots so a size 4.5 boot should be zero-rated. What am I missing here?

 

[elcato]

I mean children clearly use football boots so a size 4.5 boot should be zero-rated. What am I missing here?

You could be female and an adult ? Assuming they could fit someone with small feet.

 

[Dr Strangelove]

You could be female and an adult ?

Believe me not many adult women with small feet are buying football boots

 

[ClubMan]

Believe me not many adult women with small feet are buying football boots

Actually you might be surprised these days with the huge increase in female participation in football (all codes).