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HMRC internal manual

VAT Clothing

Suitability Test: Retailers: "Held out for Sale"

As with the factors affecting manufacturers, the concept of ‘holding out for sale’ must be used with caution. It may, however, be useful where other tests cannot give a proper conclusion. For example, a supplier may argue that a stretch garment which, when unstretched, is within the maximum measurements in Notice714, is a child’s garment.

If it is difficult to reach a firm conclusion based upon the physical properties of the garment (it is, after all, often difficult to tell just how far a stretch garment is designed to stretch); the way in which it is held out for sale may help you decide.