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HMRC internal manual

VAT Clothing

How to decide if the article is clothing: Is the article a variation on an established accessory?

The Articles of clothing or footwear section in Notice714 lists a number of items which we do not consider to be clothing. In addition, we have ruled that the following items are not clothing:

| ## General items | ## Items of Guide and Scout uniform | || | Sporrans and other types of purse;
cricket pads; and
motorcyclists’ chest protector. | Belt pouches;
woggles; and
sash pins. |

You should consider whether your article is a variation on any of these listed items.