Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Clothing

HM Revenue & Customs
, see all updates

The design test - is the article designed for young children?: Garments which may be standard-rated irrespective of size

A wedding dress could be within the Notice714 size limits but, since the legal limit for marriage is 16, it would (unless it was a fancy dress costume) be ineligible for zero-rating. You will find examples of similar garments in VCLOTHING9500.