VALUE ADDED TAX ON CHILDREN'S CAR SEAT BASES

That this House notes that section 96 of the Finance Act 2001 introduced a reduced rate of five per cent. value added tax for children's car seats; further notes that HM Revenue and Customs (HMRC) currently interpret this section to exclude fixed-base safety seats, which are increasingly the norm; recognises that 2006 legislation made it compulsory for all new models of cars to have ISOFIX points, the worldwide standard for installing children's car seats; regrets that HMRC is imposing a 17.5 per cent. value added tax rate on the new bases, which are an integral part of the easier to fit and safer children's car seats; wants the scope or interpretation of section 96 to be reviewed to keep pace with technological and legislative advances; and urges Treasury Ministers to take appropriate steps.