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HMRC internal manual

VAT Clothing

Items made of Fur: The fur skin flowchart

Tabular version of the fur skin flowchart

Start here - Question 1 Are you satisfied that the article qualifies as ‘clothing’ and meets the test of design and suitability?

Yes - Go to Question 2.

No - Refer to the rest of VCLOTHING.    
  Question 2 Does the article contain ‘fur skin’ i.e. fur, hair or wool attached?

Yes - Go to Question 3.

No - Zero-rated.    
  Question 3 Is the article headgear, gloves, buttons, belts or buckles?

Yes - Zero-rated (but only if included in a qualifying garment in the case of buttons or buckles).

No - Go to Question 4.    
  Question 4 Is the article predominantly fur skin, or only trimmed with furskin?

Predominantly fur skin - Go to Question 8.

Only trimmed with fur skin - Go to Question 5.    
  Question 5 Is the garment new or 2nd hand?

New - Go to Question 6

2nd hand - Go to Question 7    
  Question 6 Is the cost of the fur skin to the manufacturer greater than the cost of the other components?

Yes - Go to Question 8.

No - Zero-rated.    
  Question 7 Is the trimmed area no greater than 20% of the area of the outside material?

Yes - Zero-rated.

No - Go to Question 8.    
  Question 8 Is the fur skin from rabbit, wooled lamb or sheep?

Yes - Zero-rated.

No - Go to Question 9.    
  Question 9 Is the fur skin from bovine cattle (including buffalo), horses etc, pigs (including peccary), chamois, gazelle, deer or dogs?

Yes - Go to Question 10.

No - Go to Question 11.    
  Question 10 Is the skin tanned or dressed?

Yes - Standard-rated.

No - Zero-rated.    
  Question 11 Is the fur skin from goats or kids?

Yes - Go to question 12

No - Standard-rated.    
  Question 12 Does the goat or kid originate from Mongolia, Yemen or Tibet?

Yes - Standard-rated.

No - Zero-rated.