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HMRC internal manual

VAT Clothing

HM Revenue & Customs
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Garments which may be zero-rated irrespective of size: items designed for children's organisations

### Garment ### Liability and reasoning
Items of official Brownie, Cub Scout, Beaver, Girl Guide and Scout uniform Brownies, Cub Scouts and Beavers restrict their membership to children of 11 years and below. Thus, Brownie T-shirts, sweatshirts (hooded and ordinary), polo shirts, leather belts, yellow neckerchiefs, and caps may be zero-rated, primarily because they bear a prominent logo identifying them to the organisation. The same only applies to identifiable items of Beaver uniform and not to Cub Scout uniform, which has similar items of uniform to Scouts. For Girl Guides, a special concession has been made, as very few girls remain in the Organisation after the age of 14. Thus, sweatshirts (hooded and ordinary), T-shirts, polo shirts, and caps may be zero-rated because they bear a prominent logo. For other items of Girl Guide uniform, normal size criteria apply. For Scouts, however, there are no special rules and normal size criteria apply, as membership continues to 16 years.
Girls Brigade soft forage hats Zero-rated: item is clearly identifiable to an Organisation whose membership is comprised of young children.
Hats for cadets of the St John’s Ambulance Brigade Zero-rated as a special concession: item is clearly identifiable to members of the organisation. These may reach a maximum of 15 years, but are predominantly young children.
Other articles specifically designed for children’s organisations These may be zero-rated irrespective of size provided they are:

designed exclusively for the Organisation
worn only by under-14s
clearly identifiable to the Organisation  |