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HMRC internal manual

VAT Clothing

From
HM Revenue & Customs
Updated
, see all updates

Scope of VCLOTHING

This manual deals with the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994.

The VAT liability of supplies of motorcycle and cycle helmets, as well as protective boots and helmets for industrial use are discussed in VPROTEQUIP.