SolvedVCLOTHING9160 | Garments which may be zero-rated irrespective of size: other articles specifically designed for child use
From HM Revenue & Customs · VAT Clothing
| ### Garment | ### Liability and reasoning |
|---|---|
| Practice jackets to enable children with learning difficulties to learn to dress themselves. | Zero-rated, as predominantly targeted at young children, although a small number of disabled adults might benefit. |
| Medical pressure garments to alleviate burn-scarring | Zero-rated if specifically made to measure for a child of under 14 years. |
| Zidakl (Jewish prayer bodice) | Zero-rated, as they are worn by boys before they have reached the age of religious responsibility (13th birthday). |