- Children’s clothes are zero-rated for VAT.
- Zero-rated items include hats, caps, braces, belts, garters, and scarves.
- Earmuffs are not zero-rated and are standard rated, even for children.
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
