VCLOTHING9120 - Garments which may be zero-rated irrespective of size: school uniform items

### Garment	### Liability and reasoning
Short school trousers	Zero-rated if sold exclusively for wear by children at schools where all pupils are aged under 14.
Long socks with turn-down top	Zero-rated if they bear a mark identifying them to a school where all pupils are aged under 14.
School sweatshirts	Zero-rated if they are sold exclusively to pupils of a school where all pupils are aged under 14 (and specifically not sold to staff, P.T.A. members, etc). Must also bear a prominent identifying logo.

Note: There is no general relief for school uniform items, and size criteria apply in all other cases