Reclaiming VAT on clothes for children

bluphoto7

Are children’s clothes still exempt from VAT?
If so, then surely I can reclaim VAT from clothes bought for my 14yo son, yes?
He’s into size 7 shoes now, and they’re getting real expensive!

Thanks
Guy

unforeseen

Nope you can't reclaim. The VAT exemption is for clothes that are made for children Not adult clothes that fit children.

TheCyclingProgrammer

If they were exempt from VAT then you wouldn’t have paid any VAT in the first place.

unforeseen

Size 7 shoes are not exempt because they are an adult size. OP wanted to claim the VAT back on them.

00ec25

https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear

"Children's" clothes are defined by size, not age of the wearer. If they meet the criteria then no VAT is charged on them (technically they are zero rated, not exempt). Since none has been charged, you cannot reclaim it.

size 7 shoes are precisely 1/2 size too large to be categorised as a child size, so are subject to normal 20% VAT which you cannot reclaim.

"4.3 Footwear
HMRC will accept that footwear is designed for young people when the following measurements are met:

Boys shoes: up to and including size 6½.

Girls court shoes (that is a low cut shoe without straps or other fastenings): up to (and including) size 3.
Other girls shoes: up to (and including) size 3; and sizes 3½ to 5½ as long as the heel height doesn’t exceed the sole depth by more than 4cms (approx 1⅔ inches)."

xylophone

4.3 Footwear
HMRC will accept that footwear is designed for young people when the following measurements are met:

Boys shoes: up to and including size 6½.

Girls court shoes (that is a low cut shoe without straps or other fastenings): up to (and including) size 3.
Other girls shoes: up to (and including) size 3; and sizes 3½ to 5½ as long as the heel height doesn’t exceed the sole depth by more than 4cms (approx 1⅔ inches)."

Gender discrimination.......:eek:

Bring on the court case and the compo!:D

TheCyclingProgrammer

unforeseen wrote: »

Size 7 shoes are not exempt because they are an adult size. OP wanted to claim the VAT back on them.

I understood that, it just didn’t seem like OP understood how VAT works. Like I said, if they had been exempt or zero rated (I accept they aren’t in this case) there wouldn’t have been any VAT charged in the first place so nothing to reclaim (not that individuals can reclaim VAT on their purchases anyway).

bluphoto7

Struggling to get my head around the difference between designed for children and “designed for small people”.
For me, the first definition should go by age, and the second feels discriminatory.

Is the HMRC definition of a child “a person with feet smaller than size 7”?

Just paid £40 for my boys boots, where the identical size 6 was £29.99. (So adult is 33% more)

00ec25

xylophone wrote: »

Gender discrimination.......:eek:

Bring on the court case and the compo!:D

indeed, after all we should be buying gender neutral clothes and shoes as we are all entering the world of androgyny. Instead HMRC persists in crude displays of skirtism :eek:

"Boys
Garment Chest Waist
Shirts 104cms 41.0’’
Knitwear 104cms 41.0’’
Jackets, waistcoats 109cms 43.0’’
Top coats, outerwear 114cms 44.5’’
Dresses N/A N/A
Skirts* N/A N/A
Trousers, shorts* 72cms 28.5’’
Underwear, swimwear 88cms 34.5’’ 72cms 28.5’’
Nightwear 105cms 41.5’’ 73cms 29.0’’

(*Those garments with elasticated waistbands should be measured at their full stretch. Those that have no fastening may be zero rated up to a maximum stretched waist of 85 cms (33½”) for boys and 90cms (35½”) for girls.)"

https://www.theguardian.com/education/2017/jun/22/teenage-boys-wear-skirts-to-school-protest-no-shorts-uniform-policy

dori2o

00ec25 wrote: »

indeed, after all we should be buying gender neutral clothes and shoes as we are all entering the world of androgyny. Instead HMRC persists in crude displays of skirtism :eek:

"Boys
Garment Chest Waist
Shirts 104cms 41.0’’
Knitwear 104cms 41.0’’
Jackets, waistcoats 109cms 43.0’’
Top coats, outerwear 114cms 44.5’’
Dresses N/A N/A
Skirts* N/A N/A
Trousers, shorts* 72cms 28.5’’
Underwear, swimwear 88cms 34.5’’ 72cms 28.5’’
Nightwear 105cms 41.5’’ 73cms 29.0’’

(*Those garments with elasticated waistbands should be measured at their full stretch. Those that have no fastening may be zero rated up to a maximum stretched waist of 85 cms (33½”) for boys and 90cms (35½”) for girls.)"

https://www.theguardian.com/education/2017/jun/22/teenage-boys-wear-skirts-to-school-protest-no-shorts-uniform-policy

HMRC do no such thing, they simply enforce the legislation passed and written by HMTreasury (office of the Chancellor of the Exchequer)..

Pennywise

dori2o wrote: »

HMRC do no such thing, they simply enforce the legislation passed and written by HMTreasury (office of the Chancellor of the Exchequer)..

As you well know, legislation wording can't possibly cover every detail, so HMRC do make their own interpretations, and have often lost challenged in tribunals and courts, when the tribunal has disagreed with HMRCs operation of particular bits of legislation.

Eg the written legislation doesn't lay out the sizes etc as copied/pasted by 00ec25.