Commentary

V4.287 Children's and protective clothing and footwear

Part V4 Exemption, zero-rating and reduced rates

V4.287 Children's and protective clothing and footwear

Clothing and footwear

V4.287 Children's and protective clothing and footwear

This paragraph considers the zero-rating extended to certain clothing, headgear and footwear which is conferred by VATA 1994, Sch 8, Group 16, items 1–3.

In particular this paragraph examines:

  1.  

    •     the zero-rating of children's clothing (item 1)

  2.  

    •     the zero-rating of protective boots and helmets for industrial use (item 2)

  3.  

    •     the zero-rating of protective helmets for bikes and motorbikes (item 3)

  4.  

    •     deemed supplies of services within the zero-rating for clothing and footwear

Children's clothing (item 1)—clothing and footwear (zero-rating)

VATA 1994, Sch 8. Group 16, item 1 provides for the zero-rating of articles designed as clothing (including hats and other headgear1) or footwear for young children with the exception of the following:2:

  1.  

    •     articles suitable for older persons

  2.  

    •     articles of clothing made wholly or partly of fur skin, but not:

  3.  
    1.  

      –     headgear

    2.  

      –     gloves

    3.  

      –     buttons, belts and buckles

    4.  

      –     any garment merely trimmed with fur skin unless the trimming has an area greater than one-fifth of the area of the outside material or, in the case of a new garment, represents a cost to the manufacturer greater than the cost to him of the other components

The legislation3 defines 'fur skin' as any skin with fur, hair or wool attached except:

  1.  

    •     rabbit skin

  2.  

    •     woolled sheep or lamb skin

  3.  

    •     the skin, if neither tanned nor dressed, of bovine cattle (including buffalo), equine animals, goats or kids (other than Yemen, Mongolian and Tibetan goats or

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