Role of the VAT Liability Policy Team and VAT Advisory Team
The team that is responsible for the development and maintenance of policy relating to supplies of clothing and footwear is the VAT Liability Policy Team.
We review areas where policy needs to be determined or has not been clearly determined. We also defend appeals that challenge our policy or legislation, write and maintain notices and guidance, and provide technical advice to Ministerial teams on our policy areas that may be conveyed to Ministers.
The VAT Advisory Team is responsible for giving liability decisions on cases:
- where the guidance is unclear
- where there is a challenge to the law
- which involve new products and services
- which are politically sensitive or of national importance and
- where guidance has specified that we must be consulted
Before contacting the VAT Advisory Team for assistance on liability issues relating to supplies of clothing and footwear, please make sure that you have read both VCLOTHING and VAT notice 714 - Zero rating young children’s clothing and footwear, and have looked at the Getting advice pages of the VAT Directorate website.