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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?: Legal Context

VCLOTHING4400 | The design test - is the article designed for young children?: Legal Context

From HM Revenue & Customs · VAT Clothing

Although the sizes and measurements in the notices do not carry any weight in law, it has been agreed with the industry working party that they represent a fair reflection of the interpretation of the law.

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