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HMRC internal manual

VAT Clothing

Introduction: Scope of the Law

The requirements of the law as laid down in Item 1 are relatively simple - to be eligible for zero-rating under the Item, an article must:

  • be designed as clothing or footwear;
  • not be made of fur (except for articles listed in note (2) to Group 16;
  • be intended for young children; and
  • be suitable only for young children.