Revenue Tax Briefing

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Revenue Tax Briefing Issue 32, June 1998


Value-Added Tax and footwear

This leaflet clarifies the rates of VAT on footwear.

It should be noted that for children’s footwear to be zero rated it must be designed specifically for the use of children and be of a size no larger than the average size applicable to children under 11 years of age. For administration purposes footwear designed specifically for children up to and including size 51/2 (38 continental or other equivalent) qualifies for the zero rate.

There are certain footwear styles which are not designed specifically as either adults’ or children’s footwear but which are manufactured in the full range of sizes from the smallest children’s size to large adults’ sizes. In relation to these particular styles, Revenue are prepared, concessionally, to accept that sizes up to and including 51/2 will qualify for the zero rate.