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  1. Home
HMRC internal manual

VAT Clothing

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
1 March 2022 - See all updates
  1. Back to contents

VCLOTHING2000 - How to decide if the article is clothing: contents

  1. VCLOTHING2050
    General
  2. VCLOTHING2100
    Is the article a variation on an established garment?
  3. VCLOTHING2150
    Is the article a variation on an established accessory?
  4. VCLOTHING2200
    Does the article fulfil the function of clothing?
  5. VCLOTHING2250
    Headgear
  6. VCLOTHING2300
    Safety Aids
  7. VCLOTHING2350
    Play Outfits
  8. VCLOTHING2400
    Baby wear
  9. VCLOTHING2450
    Ethnic Clothing
  10. VCLOTHING2500
    Incomplete Articles
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