Summary

Guidance on determining the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994.

Contents

  1. VCLOTHING0500
    Data Protection
  2. VCLOTHING1050
    Scope of this guidance
  3. VCLOTHING1100
    Background
  4. VCLOTHING1150
    Law
  5. VCLOTHING1250
    How to decide whether zero-rating applies
  6. VCLOTHING1300
    Role of the VAT Reliefs Policy Team and VAT Advisory Team
  7. VCLOTHING2000
    How to decide if the article is clothing: contents
  8. VCLOTHING3000
    Items made of fur: contents
  9. VCLOTHING4000
    The design test - is the article designed for young children?: contents
  10. VCLOTHING5000
    The suitability test: contents
  11. VCLOTHING6000
    The scope of relief for school uniforms: contents
  12. VCLOTHING7000
    Services - the hire of clothing and the private use of clothing: contents
  13. VCLOTHING8000
    History of changes to HMRC policy
  14. VCLOTHING9100
    Garments which may be zero-rated irrespective of size: contents
  15. VCLOTHING9500
    Garments which must be standard-rated irrespective of size