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HMRC internal manual

VAT Clothing

From
HM Revenue & Customs
Updated
, see all updates

Tables: Garments which must be standard-rated irrespective of size: 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’.