VAT News

Zero Rating confirmed for Children’s Face Masks


HMRC have confirmed that they accept that face masks to be worn by children under the age of 14 would fall to be regarded as Zero-rated clothing for children. This may create an opportunity for businesses that have been charging VAT on these items to make a claim for over-declared VAT.

The policy announcement is here but it would be sensible to read through the relevant public notice on children’s clothing and footwear to be clear on the criteria applying.  

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