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HMRC internal manual

VAT Clothing

How to decide whether zero-rating applies

In practice, you must consider the following four questions in order to determine whether zero rating applies:

  • Is the article in question ‘clothing or footwear’? See VCLOTHING2000;
  • If the article is made of fur (if the article is not made of fur please ignore this question), does it fall within the excepted items in the law? See VCLOTHING3000;
  • Is it designed as clothing or footwear for young children (i.e. under 14 years)? See VCLOTHING4000; and
  • Is it suitable only for young children (i.e. under 14 years)? See VCLOTHING5000

If the answer to ALL these questions is ‘YES’, then the article is eligible for zero-rating; if the answer to ANY of them is ‘NO’, then the article is standard-rated.

In this guidance the term ‘clothing’ includes footwear.