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HMRC internal manual

VAT Clothing

Garments which may be zero-rated irrespective of size: other articles specifically designed for child use


### Garment ### Liability and reasoning
Practice jackets to enable children with learning difficulties to learn to dress themselves. Zero-rated, as predominantly targeted at young children, although a small number of disabled adults might benefit.
Medical pressure garments to alleviate burn-scarring Zero-rated if specifically made to measure for a child of under 14 years.
Zidakl (Jewish prayer bodice) Zero-rated, as they are worn by boys before they have reached the age of religious responsibility (13th birthday).