Young children's clothing and footwear (VAT Notice 714)
Find out which supplies of children바카라 사이트檚 clothing or footwear are zero-rated for VAT.
1. Overview
1.1 This notice
This notice explains when supplies of children바카라 사이트檚 clothing and footwear can be zero-rated for VAT.
1.2 Who should read this notice
Read this notice if you design, manufacture and sell 바카라 사이트� either as wholesaler or retailer 바카라 사이트� items of children바카라 사이트檚 clothing.
1.3 The conditions for zero-rating
You may zero-rate your supply when all of the following 4 conditions are met, it must:
- be an article of clothing or footwear
- not be made of fur
- be designed for young children
- only be suitable for young children
1.4 How to decide if all the conditions are met
The best way is to consider them one at a time as follows:
| Step | Ask yourself | This section will help you decide |
|---|---|---|
| 1 | Is it an article of clothing or footwear? | Section 2 |
| 2 | Is it made of fur? | Section 3 |
| 3 | Is it designed for young children? | Section 4 |
| 4 | Is it suitable only for young children? | Section 5 |
2. Articles of clothing or footwear
2.1 Decide if it바카라 사이트檚 an article of clothing or footwear
First determine if it바카라 사이트檚 an article of clothing or footwear, if it is not, it바카라 사이트檚 standard-rated. If, having read the following section, you바카라 사이트檙e satisfied that the item is an article of clothing or footwear you must also consider the other conditions in paragraph 1.3.
2.2 Articles of clothing
As well as all the obvious garments, 바카라 사이트榓rticles of clothing바카라 사이트� includes items such as hats, caps, braces, belts, garters and scarves. It also includes items that, although primarily designed as safety aids, such as cyclists tabards or sailors life jackets, still have the form and function of clothing.
바카라 사이트楢rticles of clothing바카라 사이트� does not include clothing accessories and items of haberdashery sold separately, or safety accessories which are not themselves clothing, such as:
- reflective arm bands or buoyancy aids
- fastenings such as buckles, buttons and zips
- badges, patches and other sew-on or iron-on items
- hand muffs and ear muffs
See paragraph 4.5 for more information.
2.2.1 Baby clothing
Most items of baby wear, such as bonnets, bootees and matinee jackets, can be clearly recognised as clothing, but the following less obvious items are also considered to be 바카라 사이트榓rticles of clothing바카라 사이트�:
- bibs, including plastic bibs with a curved tray at the base
- hooded rain covers for pushchairs, as long as they바카라 사이트檙e suitable for the baby to wear as a rain cape when out of the pushchair
- nappies (and nappy liners) 바카라 사이트� both disposable and reusable 바카라 사이트� as long as they바카라 사이트檙e 바카라 사이트榟eld out for sale바카라 사이트� (see section 5.2 to find out what this means) to be used only for babies and young children
- babies바카라 사이트� shawls, as long as they바카라 사이트檙e designed and held out as such
- padded sleeping garments, similar in construction to sleeping bags, but shaped at the neck and armholes or having sleeves or legs
- towelling bathrobes designed with a hood or sleeves enabling the baby to be wrapped in them as a garment
However, the following are not considered to be clothing and are standard-rated:
- pram and pushchair covers not designed to serve as rain capes outside the pram or chair
- disposable nappy material sold in a continuous roll from which individual nappies are cut
- 바카라 사이트榤other-and-baby바카라 사이트� shawls intended to wrap around both mother and child
- sleeping bags not designed with neck holes, arm holes, sleeves or legs
2.3 Articles of footwear
Articles of footwear include:
- boots, shoes, sandals and slippers, even if they바카라 사이트檙e designed for special purposes (such as ballet shoes or studded football boots)
- ice-skating or roller-skating boots, with or without skating blades or rollers attached
Articles of footwear not included are:
- blades or rollers sold on their own, or platform type roller skates for attaching to normal shoes
- shoelaces, insoles, heel protectors and stick-on soles sold as separate items
3. Items made of fur
You must standard rate any articles made wholly or partly of fur skin 바카라 사이트� that is any skin with fur, hair or wool attached.
Subject to the other condition at paragraph 1.3 the following items may be zero-rated:
- articles made using artificial fur
- clothing made of rabbit, sheep or lamb skin
- articles made from the skin 바카라 사이트� if neither tanned nor dressed 바카라 사이트� of bovine cattle (including buffalo), equine animals, goats or kids (other than Yemen, Mongolian and Tibetan), swine (including peccary), chamois, gazelles, deer or dogs
- fur and fur-lined headgear, belts, gloves and footwear
- articles only trimmed with fur 바카라 사이트� unless the area of the trim is more than one-fifth of the surface area or, if the garment is new, the cost to the manufacturer of the trimming is more than the cost of the material
- fur lined boots
4. Items designed for young children
4.1 Designed for young children
After you have decided that the item is an article of clothing or footwear, and that it is not made of fur, you must then decide if the item is designed for young children.
This will normally be done either on the basis of the item바카라 사이트檚 physical measurement or on the body size of the child it바카라 사이트檚 intended to fit. However, you should remember before the garments can be zero-rated you must also satisfy the other conditions in paragraph 1.3.
4.2 Clothing
HMRC will accept that garments are designed for young children as long as they are at or within the tabled measurements. These measurements are based on children up to the eve of their 14th birthday, as this is when the body dimensions begin to merge with those of the general adult population.
The garments should be measured on a flat surface, with creases smoothed out, buttons (or equivalent) fastened and any intended overlap in place. Chest measurements should normally be taken 2.5 centimetres (1 inch) below the base of the armhole and multiplied by 2. Similarly, waist measurements should be taken from one side of the fastened waistband to the other and multiplied by 2.
Boys
| Garment | Chest centimetres (cm) | Chest inches | Waist centimetres | Waist inches |
|---|---|---|---|---|
| Shirts | 104cm | 41.0 inches | 听 | 听 |
| Knitwear | 104cm | 41.0 inches | 听 | 听 |
| Jackets, waistcoats | 109cm | 43.0 inches | 听 | 听 |
| Top coats, outerwear | 114cm | 44.5 inches | 听 | 听 |
| Dresses | not applicable | 听 | not applicable | 听 |
| Skirts* | not applicable | 听 | not applicable | 听 |
| Trousers, shorts* | 听 | 听 | 72cm | 28.5 inches |
| Underwear, swimwear | 88cm | 34.5 inches | 72cm | 28.5 inches |
| Nightwear | 105cm | 41.5 inches | 73cm | 29.0 inches |
Girls
| Garment | Chest centimetres (cm) | Chest inches | Waist centimetres | Waist inches |
|---|---|---|---|---|
| Shirts | 105cm | 41.5 inches | 听 | 听 |
| Knitwear | 105cm | 41.5 inches | 听 | 听 |
| Jackets, waistcoats | 110cm | 43.5 inches | 听 | 听 |
| Top coats, outerwear | 115cm | 45.0 inches | 听 | 听 |
| Dresses | 98cm | 39.5 inches | 听 | 听 |
| Skirts* | 听 | 听 | 71cm | 28.0 inches |
| Trousers, shorts* | 听 | 听 | 71cm | 28.0 inches |
| Underwear, swimwear | 89cm | 35.0 inches | 71cm | 28.0 inches |
| Nightwear | 106cm | 42.0 inches | 72cm | 28.5 inches |
*Those garments with elasticated waistbands should be measured at their full stretch. Those that have no fastening may be zero-rated up to a maximum stretched waist of 85cm (33.5 inches) for boys and 90cm (35.5 inches) for girls.
Some products are normally judged by different criteria or measurements. The following garments are also accepted as being designed for young children.
| Garment | Criteria or measurements |
|---|---|
| Lifejackets | Maximum body weight 52kgs (114lbs) |
| Teen bras | Size 34B |
| Leotards, body stockings, full body swimsuits | Shoulder to crotch 70cm (27.5 inches) |
| Saris | 422cm 脳 104cm (166.0 inches 脳 41.5 inches) |
| Lungis | 156cm 脳 94cm (61.5 inches 脳 37.0 inches) |
| Tights | Waist-crotch-waist |
| Lightweight 51cm (20.0 inches) | Heavyweight 56cm (22.0 inches) |
| Socks | Boys 바카라 사이트� shoe size 6 and a half girls or unisex 바카라 사이트� shoe size 5 and a half |
4.2.1 Larger sizes
If the measurements are exceeded, the garments may still be accepted as designed for young children if you can satisfy HMRC that they바카라 사이트檙e both:
- designed to fit a body size no larger than those in paragraph 4.2.2
- restricted by some other design feature to those under 14 years of age
You will need to show HMRC that the body sizes you have used are appropriate to children under 14 and that the garments produced are only suitable for that age group. You must provide full specifications and reasoning in order to obtain HMRC바카라 사이트檚 written agreement prior to zero-rating supplies.
4.2.2 Body measurements
If you can show that you have designed a garment for a person under 14 and the body measurements used are at, or below, those in this table, you may zero-rate the resulting garment irrespective of its measurement, as long as it is only suitable for young children 바카라 사이트� see section 5.
| Body part measured | Boys centimetres | Boys inches | Girls centimetres | Girls inches |
|---|---|---|---|---|
| Height | 163cm | 64.0 inches | 161cm | 63.0 inches |
| Chest | 84cm | 33.0 inches | 85cm | 33.5 inches |
| Waist | 70cm | 27.5 inches | 69cm | 27.0 inches |
| Hips | 85cm | 33.5 inches | 90cm | 35.5 inches |
| Arm (shoulder to wrist) | 59cm | 23.0 inches | 57cm | 22.5 inches |
| Inside leg | 77cm | 30.0 inches | 76cm | 0.0 inches |
4.2.3 One-size and stretch garments
You cannot zero-rate articles of clothing which are sold in one size only and that are suitable for both children and adults. Articles that stretch to fit, such as some sportswear, can be zero-rated as long as the garment is designed to fit a body size in accordance with paragraph 4.2.2.
4.3 Footwear
HMRC will accept that footwear is designed for young people when the following measurements are met:
- boys shoes 바카라 사이트� up to and including size 6 and a half
- girls court shoes (that is a low cut shoe without straps or other fastenings) 바카라 사이트� up to (and including) size 3
- other girls shoes 바카라 사이트� up to (and including) size 3, and sizes 3 and a half to 5 and a half as long as the heel height does not exceed the sole depth by more than 4cm (approximately 1 and two-third inches)
4.3.1 American and continental sizing equivalents
| UK | American | Continental |
|---|---|---|
| Boys 6 and a half | 7 (unless 7 and a half is marked as equal to UK 6 and a half) | 40 |
| Girls 3 | 4 and a half | 35 and a half (35 if no half sizes) |
| Girls 5 and a half | 7 | 38 and a half (38 if no half sizes) |
4.3.2 Larger sizes
If you can show us that your products are designed exclusively for the under 14s and that they바카라 사이트檙e 바카라 사이트榟eld out for sale바카라 사이트� (see section 5.2 to find out what this means) to this age group 바카라 사이트� see section 5.
4.3.3 Unisex footwear
Most lines of footwear are designed for one sex or the other, either in overall construction or by the choice of colour and trim. You should zero-rate such footwear according to the rules relating to girls바카라 사이트� or boys바카라 사이트� footwear as appropriate.
True 바카라 사이트榰nisex바카라 사이트� footwear is as suitable for girls as it is for boys and can only be zero-rated up to and including size 5 and a half, the maximum size for girls footwear.
4.3.4 Feet of differing sizes
Where a child has one foot significantly larger than the other or requires an unusually high heel for one foot, the pair of shoes can be zero-rated if the smaller shoe qualifies for the relief.
4.4 Hats and other headgear
4.4.1 Hats
Young children have proportionately larger heads than older people and many children바카라 사이트檚 hats will fit adults.
However, you can still zero-rate hats (including caps and other items of headgear) which are suitable by design only for young children 바카라 사이트� for example babies바카라 사이트� bonnets, school hats 바카라 사이트� or if they바카라 사이트檙e clearly 바카라 사이트榟eld out for sale바카라 사이트� (see section 5.2 to find out what this means) for young children.
The following items have been accepted as falling within the relief:
- protective helmets (such as those for skateboarding or ice hockey) up to a maximum size of 59cm as long as they바카라 사이트檙e designed and marketed exclusively for children 바카라 사이트� see section 5
- riding hats up to and including 6 and three-quarters (jockey skulls up to size 1) even if they are not 바카라 사이트榟eld out for sale바카라 사이트� for children
If you sell larger riding hats specifically for young children, you can zero-rate them as long as they바카라 사이트檙e fitted, adapted or otherwise appropriate only for young children.
For example, the range of riding hats for young children may be less sophisticated (in terms of design and appearance) than the adult range in the same sizes.
If you think that the riding hats are eligible for the zero-rate, you must check with us first and get our written approval before zero-rating them.
All cycle helmets are zero-rated irrespective of size or how they바카라 사이트檙e 바카라 사이트榟eld out for sale바카라 사이트�.
4.4.2 Other headgear
Children바카라 사이트檚 face masks are considered to be items of clothing and can be zero-rated as long as they are specifically designed and 바카라 사이트榟eld out for sale바카라 사이트� (see section 5.2 to find out what this means) for young children 바카라 사이트� see section 5.
Young children바카라 사이트檚 heads are proportionately larger for their bodies than older people, this may mean some of these face masks also fit adults.
There is no general maximum measurement that applies for children바카라 사이트檚 face masks. The main criteria you should use to decide if these items can qualify for the zero-rate is the suitability test.
Where there is no specific design variation between children바카라 사이트檚 and adults바카라 사이트� face masks, and packaging is unclear, the face mask will not qualify for the zero-rate.
Some other articles worn on the head cannot be zero-rated, even though they바카라 사이트檙e for young children. This is because they바카라 사이트檙e accessories rather than clothing. This includes the following articles that do not cover the whole head:
- alice bands
- hair ribbons and slides
- 바카라 사이트荣肠谤耻苍肠丑颈别蝉바카라 사이트�
- sports and other headbands
- sun visors and ear muffs
Novelty hats, party hats and play hats made out of materials such as paper or plastic are not clothing. They are toys and are standard-rated.
4.5 Belts, braces and other items
HMRC accepts belts, braces, neckties, gloves, garters, scarves, ruffs, collars and shirt frills as traditional items of clothing and they may be zero-rated irrespective of size, as long as they바카라 사이트檙e 바카라 사이트榟eld out for sale바카라 사이트� (see section 5.2 to find out what this means) for the under 14s only 바카라 사이트� see section 5.
5. Items suitable only for young children
5.1 Show that items are suitable only for young children
This is the final step in deciding if you can apply the zero-rate to your product. You must have addressed the previous conditions detailed in paragraph 1.3.
The final test that must be satisfied is that the articles must not be suitable for older people. This can be met by making sure that they바카라 사이트檙e 바카라 사이트榟eld out for sale바카라 사이트� (see section 5.2 to find out what this means) for young children, which is your statement that the items are suitable only for young children and therefore unsuitable for older people.
5.2 The meaning of 바카라 사이트榟eld out for sale바카라 사이트�
This is the way in which the article is labelled, packaged, displayed, invoiced or advertised. It includes any promotional items and the heading under which an article is listed in a catalogue, webpage or price list.
You cannot necessarily zero-rate goods you sell simply because they were zero-rated when you bought them. How they바카라 사이트檙e 바카라 사이트榟eld out for sale바카라 사이트� will affect their liability.
Goods, which may qualify at the design stage, will fail the suitability test if they바카라 사이트檙e labelled to fit sizes larger than those in the body measurements table in paragraph 4.2.2.
5.3 Zero-rating by manufacturers
You must be able to show us that items qualify for zero-rating from product specification or other documentation. You must identify them appropriately on any labelling and packaging, and in any promotional material and on invoices.
5.4 Zero-rating by wholesalers and distributors
You must clearly identify the article as being only suitable for children on invoices and price lists. If the goods are on display they must clearly be identified and segregated.
If you provide a catalogue, it must identify the articles as being for children, preferably in a separate children바카라 사이트檚 section. The identical product must not appear in both adult and children바카라 사이트檚 sections.
5.5 Zero-rating by mail order and internet suppliers
You must clearly identify the goods as being for young children in any price list, page, catalogue or other promotional material, preferably using a discrete children바카라 사이트檚 section.
The potential purchaser should be in no doubt that the goods they바카라 사이트檙e looking at are for young children. Identical goods must not appear in both adult and children바카라 사이트檚 sections.
5.6 Zero-rating by retailers
You can zero-rate clothing for young children only if it바카라 사이트檚 clear from labels, signs, packaging, advertising that it바카라 사이트檚 intended for young children and you either:
- sell it from a shop, a separate department in a shop, or a separate section of a catalogue which caters exclusively for children
- keep it apart from adult garments by selling it from separate shelves, racks which are clearly marked up as 바카라 사이트榖oys바카라 사이트�, 바카라 사이트榞irls바카라 사이트� or 바카라 사이트榗hildren바카라 사이트檚바카라 사이트�
The extent to which you바카라 사이트檙e able to isolate and identify young children바카라 사이트檚 clothing will vary depending upon the size and type of retail outlet you have.
However, you should be able to show HMRC that you have as good a system as is practical in your circumstances. The potential purchaser should not be left in any doubt that you바카라 사이트檙e selling items for young children.
5.7 Impact on retail scheme calculations
Because the way you hold goods out for sale may affect their VAT liability, you바카라 사이트檒l need to consider the operation of your retail scheme.
The paragraph on goods bought at one rate but sold at another in Apportionment VAT Retail Schemes (VAT Notice 727/4) and Direct Calculation VAT Retail Schemes (VAT Notice 727/5) provides the essential information on this topic.
6. Uniforms
6.1 Uniforms for school and children바카라 사이트檚 organisations
There is no specific relief for items of school uniform, they바카라 사이트檙e subject to the normal rules for children바카라 사이트檚 clothes.
However, if you supply garments under a specific agreement with a school which is exclusively for pupils under 14 years of age you may be able to apply the zero-rate beyond the garment measurements in paragraph 4.2.
The garments must be unique to that school by design, such as a prominent badge or piping in school colours, and 바카라 사이트榟eld out for sale바카라 사이트� (see section 5.2 to find out what this means) as being for that school only. If these conditions are met, you may apply the zero-rate irrespective of garment size.
The same principles apply to clothing items which form the uniform of other children바카라 사이트檚 organisations catering exclusively for the under 14s, such as Beavers and Brownies.
These may be zero-rated irrespective of size as long as they바카라 사이트檙e:
- designed exclusively for the organisation
- worn only by under 14s
Zero-rating does not apply to items which may also be worn by older groups such as Scouts.
7. Cloth kits
7.1 Zero-rating packaged kits for making children바카라 사이트檚 clothes
You can zero-rate the packaged kits, but only if:
- the clothes themselves would be zero-rated
- the material is already cut to the pattern or the pattern is indelibly printed on the material
- it바카라 사이트檚 clear from the labelling or other promotional material that the made up garment is only suitable for young children
8. Single or multiple supplies
8.1 How to decide the correct treatment
If you sell play outfits consisting of both zero-rated clothing and incidental standard-rated items at an inclusive price (such as a cowboy suit with a toy gun or a policeman바카라 사이트檚 uniform with toy handcuffs), the supply is seen as a single supply of children바카라 사이트檚 clothing.
This is because the gun or handcuffs are considered to be incidental to the main supply of the clothing you may zero-rate the whole sale.
Where the standard-rated element is not incidental 바카라 사이트� such as a babies gift set comprising of a bib and feeding cup 바카라 사이트� you will need to consider the liability of the supply in relation to the guidance in the VAT supply and consideration Manual and section 8 on multiple and single supplies in VAT guide (Notice 700).
9. Services
9.1 Cut, make and trim
You can zero-rate the process of making young children바카라 사이트檚 clothing from cloth owned by someone else.
Other processes may also be eligible for zero-rating if, after the work is finished, the processed article clearly becomes a child바카라 사이트檚 garment which itself is normally zero-rated or the processed goods can only be incorporated in such an item.
9.2 Alteration, repair, embroidery and similar services
These services do not qualify for the relief as they바카라 사이트檙e applied to goods that maintain their essential nature.
For example, a blazer that has its sleeve length altered, its collar repaired, or a school badge embroidered on its pocket, is not sufficiently changed by that process to produce a new item.
However, if the blazer were changed into a waistcoat by the process, the service would have produced a new item. If this waistcoat meets the criteria for zero-rating then the process would also be zero-rated.
9.3 Hire or loan of children바카라 사이트檚 clothing and footwear
You can zero-rate the hire or loan of any item that would itself be zero-rated. This includes items such as bridesmaids and page boys outfits, fancy dress costumes and nappy hire services where the nappies are collected for laundering and replaced with fresh ones.
The separate supply of ice-skates, roller skates, ten-pin bowling shoes, is also eligible for the relief in accordance with the size criteria for footwear in paragraph 4.3.
However, if you charge a single price for admission that also includes the loan of footwear, you must consider your supply in relation to the guidance on single and multiple supplies in the VAT supply and consideration Manual and in VAT guide (Notice 700).
Your rights and obligations
Read the HMRC Charter to find out what you can expect from us and what we expect from you.
Help us improve this notice
If you have any feedback about this notice, email: customerexperience.indirecttaxes@hmrc.gov.uk.
You바카라 사이트檒l need to include the full title of this notice. Do not include any personal or financial information like your VAT number.
If you need general help with this notice or have another VAT question you should phone our VAT helpline or .
Putting things right
If you바카라 사이트檙e unhappy with HMRC바카라 사이트檚 service, contact the person or office you바카라 사이트檝e been dealing with and they바카라 사이트檒l try to put things right.
If you바카라 사이트檙e still unhappy, find out how to complain to HMRC.
How HMRC uses your information
Find out how HMRC uses the information we hold about you.
Updates to this page
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Paragraph 4.4.2 has been updated to include information about children바카라 사이트檚 face masks.
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First published.