VCLOTHING9500 - Garments which must be standard-rated irrespective of size

Items designed for children's organisations

Garment	Liability and reasoning
Girls Brigade officers’ dress hats	Standard-Rated: specifically sold to adult officials of a children's organisation

Articles specifically designed for adult officials of youth organisations are always standard-rated

Other items specifically intended for use by older persons

Garment	Liability and reasoning
Carpentry aprons	Standard-Rated: carpentry is taught to children of over 11 years and sizes of apron to fit 11-14 year olds are indistinguishable from adults’.