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Contents

Official guidance

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VCLOTHING0500 · Data Protection
VCLOTHING1050 · Scope of VCLOTHING
VCLOTHING1100 · Background
VCLOTHING1150 · Law
VCLOTHING1250 · How to decide whether zero-rating applies
VCLOTHING1300 · Role of the VAT Reliefs Policy Team and VAT Advisory Team
VCLOTHING2000 · How to decide if the article is clothing
VCLOTHING3000 · Items made of Fur
VCLOTHING4000 · The design test - is the article designed for young children?
VCLOTHING5000 · The suitability test
VCLOTHING6000 · The scope of relief for school uniforms
VCLOTHING7000 · Services - the hire of clothing and the private use of clothing
VCLOTHING8000 · History of changes to HMRC policy
VCLOTHING9100 · Garments which may be zero-rated irrespective of size
VCLOTHING9500 · Garments which must be standard-rated irrespective of size
VCLOTHING1000 · Introduction
VCLOTHING1200 · Introduction: Scope of the Law
VCLOTHING9520 · Tables: Garments which must be standard-rated irrespective of size: Items designed for children's organisations
VCLOTHING9540 · Tables: Garments which must be standard-rated irrespective of size: Other items specifically intended for use by older persons

VAT Clothing
Tables: contents

VCLOTHING9000 | Tables: contents

From HM Revenue & Customs · VAT Clothing

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