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 (March 2015).
Published: 23 March 2015
Updated: 28 July 2017
- The guidance in Sections 8 and 9 has been updated for deciding the correct treatment of single or multiple supplies.
- This notice cancels and replaces the June 2011 edition and clarifies items made of fur.
- First published.