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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: Play Outfits

VCLOTHING2350 | How to decide if the article is clothing: Play Outfits

From HM Revenue & Customs · VAT Clothing

Many play outfits (e.g. cowboy suits or nurses’ outfits), are primarily designed for play, but are nevertheless sturdy enough to be worn in their own right, and serve the purpose of clothing. We would therefore accept play outfits made of standard materials or play hats made of normal millinery materials as clothing. The same could not be said of novelty hats, which might also be suitable for adults, costumes made of flimsy materials which are not adequate for use as clothing or ‘play shoes’ such as rigid plastic sandals for ‘dressing-up’ purposes. The inclusion of these in a play outfit would make that outfit a mixed supply.

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