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
Updated: 27 October 2017
- 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.
- 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.