Clothing and uniform are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 2.
Clothing and uniform
20% VAT
Clothing is standard-rated. The zero rate for print only covers paper and card, and the separate zero rate for clothing only covers young children's clothes.
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Clothing and uniform are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/10, section 2. Clothing is standard-rated. The zero rate for print only covers paper and card, and the separate zero rate for clothing only covers young children's clothes.
HMRC VAT Notice 701/10, section 2, HMRC's guidance on zero rating books and printed matter. Read the notice on GOV.UK ↗