Clothing ― young children’s clothing

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Clothing ― young children’s clothing
  • Conditions
  • Article of clothing
  • Articles of footwear
  • Fur
  • Designed for young children
  • Footwear
  • Hats, etc
  • Suitable for young children
  • Uniforms
  • More...

Clothing ― young children’s clothing

This guidance note provides an overview of the conditions that must be satisfied before supplies of young children’s clothing can be zero-rated.

Conditions

All of the following conditions must be satisfied before the supply can be zero-rated.

The item:

  1. must be an article of clothing or footwear

  2. must not be made of any fur (although there are exceptions)

  3. must be designed to be worn by young children, and

  4. must only be suitable for wearing by young children

Further information on all of these requirements are provided below.

Article of clothing

An article of clothing includes the obvious items, such as shirts, skirts, trainers, etc. However it also includes certain safety items, including sailors lifejackets etc, if they have some function and form as clothing.

Articles of clothing do not include accessories, haberdashery items sold separately or safety accessories that are not items of clothing. For example:

  1. buoyancy aids and reflective armbands

  2. buckles, buttons, zips and other types of fastening

  3. sew on items, patches, badges and iron-on items, etc

  4. ear and hand muffs

Baby clothing can often cause confusion as it is possible to zero rate the following items providing they are held out for sale correctly (this list is not exhaustive):

  1. bibs including plastic bibs with built in trays

  2. hooded pushchair rain covers that can be worn by the baby as a rain cape

  3. disposable / re-usable nappies and nappy liners

  4. baby shawls

  5. padded sleeping garments that are shaped at the neck and armholes or have sleeves and / or legs, and

  6. towelling bathrobes that have a hood or sleeves that enable the baby to be wrapped in the garment

HMRC has stated that the following items cannot be zero-rated as baby clothing (this list is not exhaustive):

  1. hooded pushchair covers that are not designed to be used as a baby rain cape

  2. disposable nappy material that is supplied on a roll and not already cut out

  3. mother and baby shawls that can be used by

Popular documents