VAT on School uniform?

portlandboy

Hi,
Can anyone tell me why my local "National Schoolwear" shop charged VAT on some of the uniform? I bought a blazer for my eldest son that had VAT on but the one for my younger son did not.
Both of the blazers had the school logo on and were smaller than the 43" maximum measurement stated on the HMRC website, but the shop owner tells me he must charge VAT because the school caters for children both under and over 14 years of age.
I think he may be quoting this rule from the HMRC website but I think he may have misunderstood the meaning:

6.1 What about school uniforms?

There is no specific relief for items of school uniform, they are subject to the normal rules for children’s clothes.
However, if you supply garments under a specific agreement with a school catering exclusively for pupils under 14 years of age you may be able to apply the zero-rate beyond the garment measurements in paragraph 4.2.
The garments must be unique to that school by design, such as a prominent badge or piping in school colours, and held out for sale as being for that school only. If these conditions are met, you may apply the zero-rate irrespective of garment size.
The same principles apply to clothing items which form the uniform of other youth organisations catering exclusively for the under 14s, such as Beavers and Brownies.

Any views please?

Elaine_Wilson

If I understand you correctly you are saying that you believe both blazers should qualify for zero rating.

I read that section to only apply to items which are in excess of the maximum measurements allowed. Then, if the additional conditions are met (which they wont be in your case), zero rating can still apply.

Any help?

portlandboy

Hi Elaine,
You are correct that the section I quoted refers to school items over the maximum size limits. but childrens' clothing items undersize are VAT free any way (see below). The blazers are 36" & 41" with the maximum permitted VAT free size of boys jackets/waistcoats being 43". I don't understand why only one blazer was VAT free. Surely he wouldn't have to buy some in with VAT on and some without, as they are all undersize and clearly schoolwear, would he?
4.2 Clothing

We will accept that garments are designed for young children provided they are at or within the tabled measurements below. These measurements are based on children up to the eve of their 14th birthday, as this is when the body dimensions begin to merge with those of the general adult population.
The garments should be measured on a flat surface, with creases smoothed out, buttons (or equivalent) fastened and any intended overlap in place. Chest measurements should normally be taken 2.5 cms (1”) below the base of the armhole and multiplied by two. Similarly, waist measurements should be taken from one side of the fastened waistband to the other and multiplied by two.
Boys
Garment

Chest

Waist

Shirts

104cms

41’’

Knitwear

104cms

41’’

Jackets, waistcoats

109cms

43’’

Top coats, outerwear

114cms

44.5’’

Dresses

Skirts*

Trousers, shorts*

72cms

28.5’’

Underwear, swimwear

88cms

34.5’’

72cms

28.5’’

Nightwear

105cms

41.5’’

73cms

29’’

Elaine_Wilson

I agree with you. Section 6.1 is irrelevant. Section 4.2 covers your case and seems clear enough.

He may be thinking about the reasoning behind the figures. As you quoted, the idea is to treat 14 year olds as adult. But it is the garment that is taxed, not the wearer. So a small 15 year old could buy a zero rated blazer whereas a large 13 year old may not be able to.