0% VAT rating on baby & children's clothes and footwear

0% VAT rating on baby & children's clothes and footwear

Add baby and children's clothing + footwear to the list of cases where zero VAT rate is applied. Babies and children grow out of clothes and shoes quickly. Removing (or at least lowering) the VAT rate would really help young families who must buy such items every season. It will also help Maltese retailers better compete with online retailers based in other countries where there no VAT is charged on baby and kids clothes (e.g. UK and IE) or where a lower rate (e.g. 3% in LU).

Points

Why should we buy clothes for kids and babies from U.K. Because vat exemption We could have same vat exemption in Malta and buy from Malta

excellent proposal!

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