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HMRC internal manual

VAT Clothing

The scope of relief for school uniforms: general

As indicated in VCLOTHING4100, VCLOTHING9100 and VCLOTHING9500, we allow zero-rating irrespective of size for certain garments which are items of official uniform for schools whose pupils are all under 14 years old. However, beyond this there is no general relief for school uniforms, and the usual size criteria apply.