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HMRC internal manual

VAT Relief for Disabled People Manual

Clothing, footwear and wigs

What are the conditions for zero-rating?

Subject to the basic pre-conditions for zero-rating which must be satisfied (see VRDP05000), Legal Note (4)(a) (see VRDP05100) zero-rates clothing, footwear and wigs supplied to a disabled person.

Which items are eligible for zero-rating?

The zero rate for clothing covers items such as:

  • incontinence products - see VRDP21000;
  • wigs which are often supplied during illness to mask hair loss; and
  • mastectomy bras and mastectomy swimwear.