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Contents

Official guidance
VAT Clothing
  • VCLOTHING0500 · Data Protection
  • VCLOTHING1050 · Scope of VCLOTHING
  • VCLOTHING1100 · Background
  • VCLOTHING1150 · Law
  • VCLOTHING1250 · How to decide whether zero-rating applies
  • VCLOTHING1300 · Role of the VAT Reliefs Policy Team and VAT Advisory Team
  • VCLOTHING2000 · How to decide if the article is clothing
  • VCLOTHING3000 · Items made of Fur
  • VCLOTHING4000 · The design test - is the article designed for young children?
  • VCLOTHING5000 · The suitability test
  • VCLOTHING6000 · The scope of relief for school uniforms
  • VCLOTHING7000 · Services - the hire of clothing and the private use of clothing
  • VCLOTHING8000 · History of changes to HMRC policy
  • VCLOTHING9100 · Garments which may be zero-rated irrespective of size
  • VCLOTHING9500 · Garments which must be standard-rated irrespective of size
  • VCLOTHING1000 · Introduction
  • VCLOTHING1200 · Introduction: Scope of the Law
  • VCLOTHING9520 · Tables: Garments which must be standard-rated irrespective of size: Items designed for children's organisations
  • VCLOTHING9540 · Tables: Garments which must be standard-rated irrespective of size: Other items specifically intended for use by older persons
  1. VAT Clothing
  2. Scope of VCLOTHING

VCLOTHING1050 | Scope of VCLOTHING

From HM Revenue & Customs · VAT Clothing

This manual deals with the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VAT Act 1994.

The VAT liability of supplies of motorcycle and cycle helmets, as well as protective boots and helmets for industrial use are discussed in VPROTEQUIP.

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