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Official guidance
VAT Clothing

VCLOTHING4000 · The design test - is the article designed for young children?

  • VCLOTHING4050 · The design test-is the article designed for young children?: General
  • VCLOTHING4100 · Garments which may be zero-rated irrespective of size
  • VCLOTHING4150 · Garments which may be standard-rated irrespective of size
  • VCLOTHING4200 · Maximum Clothing Measurements
  • VCLOTHING4250 · Body Measurements
  • VCLOTHING4300 · Advice on how to measure garments
  • VCLOTHING4350 · What to do if an article is suitable for older persons
  • VCLOTHING4400 · Legal Context
  • VCLOTHING4450 · Tribunal Rulings that support our policy
  • VCLOTHING4500 · The design test-is the article designed for young children?: Headgear
  • VCLOTHING4550 · Riding hats
  • VCLOTHING4600 · The design test-is the article designed for young children?: Style Considerations
  1. The design test - is the article designed for young children?: contents
  2. The design test-is the article designed for young children?: General

VCLOTHING4050 | The design test-is the article designed for young children?: General

From HM Revenue & Customs · VAT Clothing

This will usually be done on the basis of either the garment’s physical measurement or on the body size of the child it is intended to fit.

However, before considering these in detail, you should be aware that there are a few types of garment which we consider to be ‘not suitable for older persons’, irrespective of size. These are considered in VCLOTHING4100 and VCLOTHING4150.

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