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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:

1. •

   children’s clothing

2. •

   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