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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?: Maximum Clothing Measurements

VCLOTHING4200 | The design test - is the article designed for young children?: Maximum Clothing Measurements

From HM Revenue & Customs · VAT Clothing

If your garment does not immediately pass the tests of VCLOTHING4100 and VCLOTHING4150, you will have to consider the concept of maximum measurements.

A table of maximum garment sizes is in VAT Notice714 Young children's clothing and footwear. This table is based upon the size of an average child up to the eve of his or her fourteenth birthday, as set out in the relevant British Standard. These have been converted to a list of maximum garment measurements and sizes, taking into account the varying manufacturing tolerances required by the style of the garment, and whether it is to be worn over other garments.

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