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Contents

Official guidance
VAT Clothing

VCLOTHING2000 · How to decide if the article is clothing

  • VCLOTHING2050 · General
  • VCLOTHING2100 · Is the article a variation on an established garment?
  • VCLOTHING2150 · Is the article a variation on an established accessory?
  • VCLOTHING2200 · Does the article fulfil the function of clothing?
  • VCLOTHING2250 · Headgear
  • VCLOTHING2300 · Safety Aids
  • VCLOTHING2350 · Play Outfits
  • VCLOTHING2400 · Babywear
  • VCLOTHING2450 · Ethnic Clothing
  • VCLOTHING2500 · Incomplete Articles
  1. How to decide if the article is clothing: contents
  2. How to decide if the article is clothing: Is the article a variation on an established garment?

VCLOTHING2100 | How to decide if the article is clothing: Is the article a variation on an established garment?

From HM Revenue & Customs · VAT Clothing

If you decide that your article is a variation on an established garment, this implies that it is also an article of clothing in its own right.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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