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HMRC internal manual

VAT Clothing

HM Revenue & Customs
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The design test-is the article designed for young children?: General

This will usually be done on the basis of either the garment’s physical measurement or on the body size of the child it is intended to fit.

However, before considering these in detail, you should be aware that there are a few types of garment which we consider to be ‘not suitable for older persons’, irrespective of size. These are considered in VCLOTHING4100 and VCLOTHING4150.