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HMRC internal manual

VAT Clothing

From
HM Revenue & Customs
Updated
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Garments which must be standard-rated irrespective of size

Items designed for children’s organisations 

### Garment ### Liability and reasoning
   
Girls Brigade officers’ dress hats Standard-Rated: specifically sold to adult officials of a children’s organisation

Articles specifically designed for adult officials of youth organisations are always standard-rated

Other items specifically intended for use by older persons

### Garment ### Liability and reasoning
   
Carpentry aprons Standard-Rated: carpentry is taught to children of over 11 years and sizes of apron to fit 11-14 year olds are indistinguishable from adults’.