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HMRC internal manual

VAT Clothing

From
HM Revenue & Customs
Updated
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Items made of Fur: Garments containing fur skin: Notes (2) and (3) to Item 1

These notes were drafted to exclude from relief children’s clothing made from luxury furs, while allowing zero-rating for ‘everyday’ furs such as rabbit and sheepskin, and garments in which fur is only a minor element.