SolvedVCLOTHING9540 | Tables: Garments which must be standard-rated irrespective of size: Other items specifically intended for use by older persons
From HM Revenue & Customs · VAT Clothing
| 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’. |