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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: Ethnic Clothing

VCLOTHING2450 | How to decide if the article is clothing: Ethnic Clothing

From HM Revenue & Customs · VAT Clothing

Some forms of ethnic garment are broadly similar to traditional ‘Western’ clothing. These types are undoubtedly clothing and need to be considered under the design and suitability tests in the same way as any other garment. Other forms are of a ‘Wraparound’ nature - such as saris and lungis. Here, you need to be careful to distinguish between clothing and mere lengths of cloth. This is why we insist that saris or lungis must have permanently sewn hems. VAT Notice714, gives guidance on maximum measurements for saris and lungis. These measurements may be applied to other comparable ethnic garments.

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