Zero-rating

Cases

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Designed for young children

Case Law – Customs and Excise Commissioners v. Blackpool Pleasure Beach Company. (1974) 1 BVC 1,014

First design test

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Footwear

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Garments

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Generally

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Letting

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Mixed supplies

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Not suitable for older persons

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01
Case Law – (1978) 1 BVC 1,087

Other cases

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Pleating process to material

Case Law – Ali Baba Tex Ltd. (1990) 5 BVC 824 ; Customs and Excise Commissioners v. Ali Baba Tex Ltd. [1992] BVC 93

Primary school garments with logo, etc.

Commentary – Indirect Tax Reporter ¶24-105

Revised limits

Commentary – Indirect Tax Reporter ¶24-075 ; Indirect Tax Reporter ¶24-085
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Samples

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

School uniforms

Commentary – Indirect Tax Reporter ¶24-075 ; Indirect Tax Reporter ¶24-105 ; Indirect Tax Reporter ¶52-035
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Second design test

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Suitability test

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Young children, age and height limit

Commentary – Indirect Tax Reporter ¶24-075
HMRC Guidance – Notice 700 ; VAT Information Sheet 01/01

Young children: age and height limit

Case Law – H & M Hennes Ltd v Customs and Excise Commissioners. [2005] BVC 418