Is there VAT on children's clothes?
No, not if the item meets HMRC's conditions. Young children's clothing and footwear is zero rated. To qualify, the item must:
- be an article of clothing or footwear
- not be made of fur
- be designed for young children
- only be suitable for young children
Young children here means children up to the eve of their 14th birthday. All four conditions must be met. An item that fits both a 12 year old and an adult is standard rated at 20%, even if most buyers are children. The rules are in HMRC's VAT Notice 714 on young children's clothing and footwear.
Zero rated still means taxable. A children's clothes shop can register for VAT and reclaim the VAT on its costs, and its sales count towards the £90,000 registration threshold.
How does HMRC decide what is a child's size?
HMRC publishes maximum measurements for each type of garment. A garment at or below them can be zero rated. A few of the limits, measured on the garment:
| Garment | Boys | Girls |
|---|---|---|
| Shirts and knitwear, chest | 104cm | 105cm |
| Jackets and waistcoats, chest | 109cm | 110cm |
| Top coats, chest | 114cm | 115cm |
| Trousers and shorts, waist | 72cm | 71cm |
| Dresses, chest | 98cm | |
| Underwear and swimwear, chest | 88cm | 89cm |
Elasticated waistbands are measured fully stretched. The notice has the full table.
A garment designed for an older child can be larger and still qualify, if it is made to fit a body no bigger than HMRC's body measurements for under 14s. For a boy that is up to 163cm tall with an 84cm chest; for a girl, up to 161cm with an 85cm chest.
One size items cannot be zero rated, because one size is not designed only for children.
What about shoes?
Footwear follows shoe sizes rather than measurements.
| Footwear | Zero rated up to and including |
|---|---|
| Boys' shoes | Size 6½ |
| Girls' shoes | Size 3, or up to 5½ if the heel is no more than 4cm higher than the sole |
| Unisex shoes | Size 5½ |
| Socks | Boys' shoe size 6½, girls' or unisex 5½ |
A pair of girls' size 5 heeled party shoes with a high heel is standard rated. The same size in a flat school shoe is zero rated.
What is standard rated, even for children?
- Fur. Anything made wholly or partly of fur skin, meaning skin with the fur, hair or wool still attached.
- Accessories. Hair slides, ribbons, headbands, sun visors, buttons, zips, badges, buckles, shoelaces and insoles.
- Adult sizes of the same item, and anything sold in one size only.
- Non-clothing baby items, such as pram covers and sleeping bags without sleeves or legs.
Two items get special treatment. All cycle helmets are zero rated, whatever their size. Other protective helmets, such as for skateboarding, are zero rated up to size 59cm if they are designed and sold only for children.
Is school uniform zero rated?
Only under the normal children's clothing rules. HMRC says "there is no specific relief for items of school uniform". A blazer within the size limits is zero rated; a sixth former's blazer is standard rated.
There is one exception. Garments made under an agreement with a school where every pupil is under 14 can be zero rated above the size limits, if they are unique to that school, for example with its badge, and sold only for that school.
A worked example
A shop sells a family's back to school order, all prices including VAT:
Zero ratedboys' shoes size 4 £38.00 + girls' dress age 9 £22.00 + girls' school shoes size 2 £30.00 = £90.00
Standard ratedhair slides £4.80 + adult-size hoodie for a 13 year old £24.00 = £28.80
VAT in the standard rated items£28.80 ÷ 6 = £4.80
The VAT due is £4.80, not one sixth of the full £118.80. At 20% the VAT inside a price is one sixth of it; the reverse VAT calculator does this for any rate.
How should a shop keep it straight?
HMRC expects you to keep children's clothes separate from adult clothes: on the shop floor, and in catalogues and online. The same product should not appear in both the children's and adult sections. If a range runs from children's to adult sizes, only the sizes within the limits are zero rated, so set the VAT rate per size in your till or online shop.
Questions
Is there VAT on children's clothes in the UK?
No, as long as the clothes are designed for children under 14 and only suitable for them. Adult sizes, fur and accessories carry 20% VAT.
What age counts as a child for VAT?
HMRC uses children up to the eve of their 14th birthday. Clothes that would fit an average 14 year old or adult are usually standard rated.
Is there VAT on children's shoes?
Not up to boys' size 6½, girls' size 3 (or 5½ with a low heel) and unisex size 5½. Bigger sizes are standard rated at 20%.
Is there VAT on cycle helmets?
No. All cycle helmets are zero rated, whatever the size and whoever they are for.
Is school uniform VAT free?
Only when it falls within the children's size limits. There is no special relief for school uniform, apart from garments unique to a school where all pupils are under 14.
Figures in this guide come from our rules file, last checked against HMRC on 22 October 2026.
