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HMRC internal manual

VAT Clothing

From
HM Revenue & Customs
Updated
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Tables: 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
Note: Articles specifically designed for adult officials of youth organisations are always standard-rated