Zero-rating young children's clothing and footwear
This notice cancels and replaces the July 2017 edition.
1 Zero-rating young children's clothing and footwear
1.1 What is this notice about
This notice explains when supplies of children's clothing and footwear can be zero-rated.
1.2 What has changed
Paragraph 4.2.1 has been changed to clarify that both bullet points need to be met for zero rate to apply where measurements are exceeded.
1.3 Who should read it
It's intended for those who design, manufacture and sell, either as wholesaler or retailer, items of children's clothing.
1.4 What are the conditions for zero-rating
You may zero-rate your supply when all of the following four conditions are met. It must—
— be an article of clothing or footwear;
— not be made of fur;
— be designed for young children; and
— only be suitable for young children.
Main narrative treatment—V4.287.
1.5 How do I decide whether all the conditions are met
The best way is to consider them one at a time as follows—
|Step||Ask yourself||This section will help you decide …|
|1||Is it an article of clothing or footwear?||2|
|2||Is it made of fur?||3|
|3||Is it designed for young children?||4|
|4||Is it suitable only for young children?||5|
2 Articles of clothing or footwear
2.1 Is it an article of clothing or footwear
This is the first question you must answer. If the item is not an article of clothing or footwear it is standard-rated. If, having read the following section, you are satisfied that the item is an article of clothing or footwear you