Skip to content
Solved
SearchBrowse
Sign in

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: Headgear

VCLOTHING2250 | How to decide if the article is clothing: Headgear

From HM Revenue & Customs · VAT Clothing

Items of headgear are considered to be clothing if they cover the whole head in the same way as a traditional hat or cap. Articles which cover only part of the head are generally not considered to be clothing.

Face masks are considered to be clothing because they provide cover and protection for the wearer and are adjustable and fit to form.

First communion veil and head-dress sets are clothing because, looked upon as a set, they provide covering for the whole head; bridesmaids’ head-dresses, yarmulkes (Jewish skull caps), sunvisors and ear muffs, which cover only part of the head, are not.

The support for this approach comes from the Tribunal case of Balou (MAN/90/884). This confirmed that elasticated headbands were not hats or headgear, as they did not cover or give protection to the head. You may use this Tribunal in the context of headgear.

PreviousNext
PrivacyTerms