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HMRC internal manual

VAT Clothing

The suitability test: Manufacturers: Other considerations for manufacturers

While inconclusive in themselves in terms of the ‘suitability’ test, there are other factors which provide useful pointers to the manufacturer’s intentions. They should not form the main plank of your argument, but may be helpful as extra ammunition where a garment fails the ‘design’ test. Examples are:

  • advertising or packaging - do these indicate any intention that the garment is intended for young children?
  • categorisation of catalogues - do category heading or lists refer specifically to young children?
  • size-ranges - a size-range that starts with very young children and extends to larger sizes of children would indicate that the garment is genuinely intended for young children. However, a range that starts just within the Notice714 body measurement (section 4.2.2) size limits and extends into undoubtedly adult sizes is probably designed primarily for adults, and the fact that some of the smaller sizes are within the size limits for zero-rating is coincidental.