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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Clothing and footwear / V4.287 Children's and protective clothing and footwear
Commentary

V4.287 Children's and protective clothing and footwear


Part V4 Exemption, zero-rating and reduced rates

V4.287 Children's and protective clothing and footwear

This paragraph considers the zero-rating extended to certain clothing, headgear and footwear which is conferred by VATA 1994, Sch 8, Group 16, Items 1–3.

In particular this paragraph examines:

  1. Ìý

    •ÌýÌýÌýÌý the zero-rating of children's clothing (Item 1)

  2. Ìý

    •ÌýÌýÌýÌý the zero-rating of protective boots and helmets for industrial use (Item 2)

  3. Ìý

    •ÌýÌýÌýÌý the zero-rating of protective helmets for bikes and motorbikes (Item 3)

  4. Ìý

    •ÌýÌýÌýÌý deemed supplies of services within the zero-rating for clothing and footwear

Children's clothing (Item 1)—clothing and footwear (zero-rating)

VATA 1994, Sch 8, Group 16, Item 1 provides for the zero-rating of articles designed as clothing (including hats and other headgear1) or footwear for young children with the exception of the following:2:

  1. Ìý

    •ÌýÌýÌýÌý articles suitable for older persons

  2. Ìý

    •ÌýÌýÌýÌý articles of clothing made wholly or partly of fur skin, but not:

  3. Ìý
    1. Ìý

      –ÌýÌýÌýÌý headgear

    2. Ìý

      –ÌýÌýÌýÌý gloves

    3. Ìý

      –ÌýÌýÌýÌý buttons, belts and buckles

    4. Ìý

      –

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