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HMRC internal manual

VAT Clothing

The suitability test: Manufacturers: The nature of the garment

It is important to consider the nature of the clothing and whether its purpose excludes use by older persons. For example, ‘toddler’ clothes such as romping suits must be designed for young children.

Items of uniform designed for either primary schools or under-14 children’s organisations also pass the design test. However, this does not necessarily mean that they are zero-rated; you will still need to consider the ‘suitability’ test. To pass this, we would normally expect to see some distinguishing feature which renders the garment unsuitable for wear by older persons. You will find examples of this policy at VCLOTHING9100.