Does anyone know the up to date rules on vat exemption on children's clothes?

I bought an age 9/10 school coat, a pair of age 9 jeans and an age 11 top from Marks and Spencer and paid vat. According the The Times (Aug 08) all children’s clothes designed for age 14 and under should be excempt but M&S have told me that only age 6 and under is excempt. Does anybody know the correct ruling? Many thanks.

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3 Responses to “Does anyone know the up to date rules on vat exemption on children's clothes?”

  1. Lollipop says:

    money guru is right, there are measurements to consider and the age 14 thing – the quote from the text is

    If the above measurements are exceeded, the garments are still accepted as designed for young children if you can show that they are….

    (b) restricted by some other design feature to those under 14. You will have to be able to show to us that the body sizes you have used are appropriate to the under 14s and the garments produced are only suitable for that age group. You must let us know your specifications and reasoning and get our written agreement before you zero-rate your supplies.

    the text is addressing the company, so in your case, m&s. if i were you, i’d point out this guidance in writing and ask them to explain with a decent answer without all the jargon or you’ll take up the matter with HMRC.

    i put a link below to the specific document money guru was referring to, see section 4.2 for sizes, and a little below the sizing table for the text.

  2. Happy says:

    Have a look at the link below it’s the Official line and does say under 14 and gives details of measurements but it is complicated and open to interpretation

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