Commentary

714 Zero-rating young children's clothing and footwear

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

714 Zero-rating young children's clothing and footwear

Part V8 HMRC Notices | Commentary

714
Zero-rating young children's clothing and footwear

October 2017

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—

  1.  

    —     be an article of clothing or footwear;

  2.  

    —     not be made of fur;

  3.  

    —     be designed for young children; and

  4.  

    —     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—

StepAsk yourselfThis section will help you decide …
1Is it an article of clothing or footwear?2
2Is it made of fur?3
3Is it designed for young children?4
4Is 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

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