SolvedVCLOTHING2150 | How to decide if the article is clothing: Is the article a variation on an established accessory?
From HM Revenue & Customs · VAT Clothing
The Articles of clothing or footwear section in Notice714 Young children's clothing and footwear lists a number of items which we do not consider to be clothing. In addition, we have ruled that the following items are not clothing:
| General items | Items of Guide and Scout uniform |
|---|---|
| Sporrans and other types of purse; cricket pads; and motorcyclists’ chest protector. | Belt pouches; pins; woggles; and sash pins. |
You should consider whether your article is a variation on any of these listed items.