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.