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:
- 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.