VCLOTHING1200 | Introduction: Scope of the Law

The requirements of the law as laid down in Item 1 are relatively simple - to be eligible for zero-rating under the Item, an article must:

• be designed as clothing or footwear;

• not be made of fur (except for articles listed in note (2) to Group 16;

• be intended for young children; and

• be suitable only for young children.