VRDP15000 - Clothing, footwear and wigs

What are the conditions for zero-rating?

Subject to the basic pre-conditions for zero-rating which must be satisfied (see VRDP05000), Legal Note (4)(a) (see VRDP05100) zero-rates clothing, footwear and wigs supplied to a disabled person.

Which items are eligible for zero-rating?

The zero rate for clothing covers items such as:

• incontinence products - see VRDP21000;
• wigs which are often supplied during illness to mask hair loss; and
• mastectomy bras and mastectomy swimwear.