SolvedVCLOTHING9120 | Garments which may be zero-rated irrespective of size: school uniform items
From HM Revenue & Customs · VAT Clothing
| ### Garment | ### Liability and reasoning |
|---|---|
| Short school trousers | Zero-rated if sold exclusively for wear by children at schools where all pupils are aged under 14. |
| Long socks with turn-down top | Zero-rated if they bear a mark identifying them to a school where all pupils are aged under 14. |
| School sweatshirts | Zero-rated if they are sold exclusively to pupils of a school where all pupils are aged under 14 (and specifically not sold to staff, P.T.A. members, etc). Must also bear a prominent identifying logo. |
Note: There is no general relief for school uniform items, and size criteria apply in all other cases