Lingerie firm Amoena wins mastectomy bra tax case
A mastectomy is an operation to remove a breast
Lingerie company Amoena has won a legal battle over tax on special bras worn by women who have had a mastectomy.
The firm argued that such bras are not normal lingerie and should be exempt from European customs duty.
Ruling in Amoena’s favour, the Supreme Court agreed the bra should be classed as an “orthopaedic appliance”, artificial body part or other appliance to “compensate” for disability.
The ruling means the 6.5% customs duty will not be payable on the Carmen bra.
It overturns an earlier Court of Appeal decision in Amoena’s legal fight against HM Revenue and Customs.
The latest decision, by five Supreme Court justices, comes after legal arguments at a hearing in London last month.
Their ruling states: “By holding the breast form in place, the bra enables it to perform its function.
“The bra thus ‘performs a particular service relative to the main function’ of the breast form.”