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VAT Clothing

VCLOTHING5300 · Suitability Test: Retailers

  • VCLOTHING5320 · General
  • VCLOTHING5340 · "Held out for Sale"
  • VCLOTHING5360 · Brays of Glastonbury
  1. Suitability Test: Retailers: contents
  2. Suitability Test: Retailers: "Held out for Sale"

VCLOTHING5340 | Suitability Test: Retailers: "Held out for Sale"

From HM Revenue & Customs · VAT Clothing

As with the factors affecting manufacturers, the concept of ‘holding out for sale’ must be used with caution. It may, however, be useful where other tests cannot give a proper conclusion. For example, a supplier may argue that a stretch garment which, when unstretched, is within the maximum measurements in Notice714 Young children's clothing and footwear, is a child’s garment.

If it is difficult to reach a firm conclusion based upon the physical properties of the garment (it is, after all, often difficult to tell just how far a stretch garment is designed to stretch); the way in which it is held out for sale may help you decide.

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