Wigs for teddy bears are subject to Customs Duty, but the Upper Tribunal ruled that ‘realistic” hearts used for a Build-A-Bear toy are duty free.
Category Archives: VAT Did you know
A VAT Did you know?
Popcorn is standard rated. DIY popcorn – corn which is popped in a microwave is VAT free. Don’t be lazy! 🍿
A VAT Did you know?
Sweetened rice cakes are zero-rated, but savoury flavoured ones are VATable.
BUT… The problem area is salted rice cakes. Lightly salted cakes are considered to require further preparation before consumption (and are therefore zero-rated) whereas more heavily salted rice cakes do not and are standard rated. However, there is no guideline as to where this borderline falls .
A VAT Did you know?
Lugworms and maggots are standard rated, unless they are also suitable for human consumption, in which case they may be zero-rated – Yum.
A VAT Did you know?
The sale of ostriches is zero rated, but kangaroos are standard rated. Both are sold as food.
A VAT Did you know?
Grass seed is zero-rated, but turf is standard rated.
Weird things that have been taxed…
Things that have been taxed in the past
Revenue raising knows no bounds. Here are some things which have had their own specific tax. It is interesting to note that some taxation was intended to change behaviour, and some a result of stopping people’s indulgence. A brief view of what and where particular things were taxed:
Beards – Russia
Windows – UK
Body piercings – Arkansas US
Bricks UK
Salt – France
Champagne – Germany
Hats – UK
Candles – UK
Cow flatulence – Denmark
Playing Cards and dice – UK
Bagels (but not bread) – New York US
Fireplaces – UK
Tattoos – Arkansas US
Soap – UK
Illegal Drugs – Tennessee US
Google – France
Wig powder – UK
Unapproved baby names – Sweden
Not smoking cigarettes – China
Urine – Ancient Rome
Tethered hot air balloons – Kansas US
Cowardice – Knights could opt out fighting in wars by paying a tax called scutage – UK
Car Accidents – Missouri US
Political opponents’ land – Oliver Cromwell UK
Patterned wallpaper (but not plain white) – UK
Litigation – Tennessee US
Slave freedom – Ancient Rome
Modesty – women were not allowed to cover their breasts, and were taxed if they did – India
Belt buckles – Texas US
Robots – South Korea
Men not being married – Missouri US
Knowledge – UK
Clocks – UK
So now you know!
A VAT Did you know?
Oils and fats used for animal food is zero-rated, unless it is waste oil from a fish and chip shop – which is standard rated… even if it is used to feed animals.
A VAT Did you know?
Under one VAT scheme, zero-rated and exempt supplies are subject to VAT – as are those which are “Outside the scope of UK VAT”.
Which, or course, makes entire sense.
A VAT Did you know?
Children’s clothing is zero rated. But where a child has one foot larger than the other, the pair of shoes can be zero-rated if the smaller shoe qualifies as a child’s size (boys 6 1/2 and girls; generally, size 3).