SolvedVCLOTHING9500 | Garments which must be standard-rated irrespective of size
From HM Revenue & Customs · VAT Clothing
Items designed for children's organisations
| Garment | Liability and reasoning |
|---|---|
| Girls Brigade officers’ dress hats | Standard-Rated: specifically sold to adult officials of a children's organisation |
Articles specifically designed for adult officials of youth organisations are always standard-rated
Other items specifically intended for use by older persons
| Garment | Liability and reasoning |
|---|---|
| Carpentry aprons | Standard-Rated: carpentry is taught to children of over 11 years and sizes of apron to fit 11-14 year olds are indistinguishable from adults’. |