Policy paper

Revenue and Customs Brief 11 (2022): VAT and children’s face masks

This brief sets out HMRC’s revised position regarding children’s face masks.

From:
HM Revenue & Customs
Published
24 October 2022

Documents

VAT — children's face masks

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Details

This brief explains HMRC’s position on the sale of face masks designed for children under the age of 14, as they are now considered items of clothing and qualify for VAT relief.

Published 24 October 2022

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