The supply of footwear is chargeable to Value-Added Tax (VAT) at the standard rate. However, children’s personal footwear is chargeable at the zero rate.

Footwear for VAT purposes refers to:

  • shoes
  • boots
  • slippers
  • fur footwear
  • sports footwear.

Footwear does not include socks or stockings, roller blades, roller skates and suchlike.

Further guidance contains more detailed information on the VAT treatment of footwear.