Liability ― clothing

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note examines the liability of supplies of clothing.

For an overview of the concept of VAT liability generally, see the Liability ― overview guidance note.

For in-depth commentary on the legislation and case law on supplies of clothing, see De Voil Indirect Tax Service V4.287.

Liability of clothing ― the basics

The supply of clothing will generally be standard-rated for VAT purposes unless it is subject to a specific VAT relief. There is a specific relief in the form of a zero-rate for two broad categories of clothing, namely:

•
children’s clothing
•
protective clothing

VATA 1994, Sch 8, Pt II, Group 16

This guidance note looks in detail at clothing that falls within these two categories.

Children’s clothing

Children’s clothing will generally be subject to the zero rate of VAT. However, for the zero-rate to apply certain conditions must be met. If the conditions are not met, articles of clothing will generally be standard-rated.

The conditions that must be met before a supply of children’s clothing can be zero-rated can

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