VAT Notice 714: zero rating young children's clothing and footwear

This notice explains when supplies of children’s clothing and footwear can be zero rated.



This notice cancels and replaces Notice 714 (July 2017).

Published 23 March 2015
Last updated 27 October 2017 + show all updates
  1. The guidance in paragraph 4.2.1. has been changed to clarify that both bullet points need to be met for zero rate to apply where measurements are exceeded.
  2. The guidance in Sections 8 and 9 has been updated for deciding the correct treatment of single or multiple supplies.
  3. This notice cancels and replaces the June 2011 edition and clarifies items made of fur.
  4. First published.