VCLOTHING1150 - Law
The legal basis for the zero-rating of young children’s clothing and footwear is VAT Act 1994, schedule 8 (zero rating), Group 16 (clothing and footwear), Item 1.
The requirements of the law as laid down in Item 1 are relatively simple - to be eligible for zero-rating under the Item, an article must:
- be designed as clothing or footwear;
- not be made of fur, except for articles listed in note (2) to Group 16;
- be intended for young children; and
- be suitable only for young children.