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HMRC internal manual

VAT Clothing

From
HM Revenue & Customs
Updated
, see all updates

Garments which may be zero-rated irrespective of size: school uniform items

### Garment ### Liability and reasoning
   
Short school trousers Zero-rated if sold exclusively for wear by children at schools where all pupils are aged under 14.
Long socks with turn-down top Zero-rated if they bear a mark identifying them to a school where all pupils are aged under 14.
School sweatshirts Zero-rated if they are sold exclusively to pupils of a school where all pupils are aged under 14 (and specifically not sold to staff, P.T.A. members, etc). Must also bear a prominent identifying logo.

Note: There is no general relief for school uniform items, and size criteria apply in all other cases