General VAT Information:
VAT charges for clothing are based on the size of the garments using information supplied by gov.uk. Note that this relates to the actual measurement and not the “to fit” sizes as sold. For example, VAT may be charged on a 34” jacket but not on a 34” t-shirt as a jackets actual measurement would be bigger.
Items such as bags and hair accessories will always incur VAT as these are not classed as clothing.
School’s/children’s organisations catering exclusively for pupils under 14:
Vat is zero rated for children’s garments, irrespective of size, based on the conditions that the garments must be unique to that school by design, such as a prominent badge, and held out for sale as being for that school only.
Non-decorated garments in larger sizes will be subject to VAT irrespective of the item being for children or adults.
School’s/children’s organisations catering for both pupils under & over 14 (i.e. Secondary School):
If your child is under 14 but requires larger sizes then unfortunately you may incur VAT based on the sizes ordered. This cannot be reclaimed (the same as buying clothing from a local store etc).
Garments for adults will be subject to VAT at the standard rate regardless of decoration. Please inform our Customer Services Team if any garments are for adults.