New Forest


Update on School Uniform

HMRC have updated their guidance on when they will accept items of clothing for young people can be zero-rated.

The HMRC guidance on the zero-rating of uniform and clothing for young people contained in Notice 714 has been updated.

The new text explains the circumstances in which clothing that exceeds the list of sizes laid down by the Revenue guide can still be zero-rated. There is a slightly wider interpretation, but it is not likely to allow significantly more items to benefit from the favourable VAT treatment.

The revised guidance explains that an item of clothing that breaks the specific measurements for zero-rating can still receive that treatment provided two conditions are met:

  • the clothing was designed to fit children of the sizes laid out in the guide


  • there is some other design feature to limit the clothing to those under 14.

The second condition is somewhat strange, but presumably refers to the use of branding that refers to the correct age range (e.g. school branding specific to those up to 13) and/or a system of selling that identifies the clothing as such.

It is possible to obtain written confirmation of the VAT treatment from HMRC and where the situation is borderline this may be worth considering. We can assist with this if desired.

More information on school uniform can be found in our guide here.

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