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HMRC internal manual

VAT Clothing

How to decide if the article is clothing: Ethnic Clothing

Some forms of ethnic garment are broadly similar to traditional ‘Western’ clothing. These types are undoubtedly clothing and need to be considered under the design and suitability tests in the same way as any other garment. Other forms are of a ‘Wraparound’ nature - such as saris and lungis. Here, you need to be careful to distinguish between clothing and mere lengths of cloth. This is why we insist that saris or lungis must have permanently sewn hems. Notice714, gives guidance on maximum measurements for saris and lungis. These measurements may be applied to other comparable ethnic garments.