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

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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’.