I would like the Government and it's Treasury to change the VAT rate on children's cycle seats that are fixed to an adult's cycle's bike frame at the front or the rear of the cycle, and for trailers for children that are towed behind an adult's cycle to be 0% rated for VAT or at most 5% rated.
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The current legislation covers car seats and booster seats rated at 5% as they are defined as 'A safety seat is a seat designed to be sat in by a child in a road vehicle so that, when in use in a road vehicle, it can be restrained' but even though a cycle by law is a road vehicle and the bike seats and trailers serve the exact same purpose as the car seat, as they are not defined in the legislation/terminology HMRC defer the vat rating to the higher rate of 20%, which is wrong on many levels.