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.
HMRC VAT Notice 701/10, section 2
Need these printed?
Tell Tenfold the quantity, size and deadline. We'll put together a quote for your job.
Two zero rates get confused here and neither one helps. The print zero rate at Group 3 is restricted to goods produced on paper and similar materials such as card, so a printed or embroidered garment is outside it whatever is on the front. The separate zero rate for clothing is about young children's clothing and protective boots and helmets, not about branded workwear, and it has nothing to do with printing. So a t-shirt, a polo, a hoodie or an apron for a business is standard-rated, and the embroidery or the print on it does not change the position.
It is a garment. The print zero rate only covers paper and card.
HMRC VAT Notice 701/10, section 2, HMRC's guidance on zero rating books and printed matter. See the notices we work from.
Not paper or card, so outside the print zero rate.
Same reason. The decoration is not what is being judged.
3.7 covers children's picture books printed on textiles, which is a book rather than clothing.