Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 10

Children's clothing and footwear

Schedule 2 paragraph 10 applies the zero rate of VAT to supplies of children's personal clothing and footwear, subject to size limits and certain exclusions.

• Children's clothing sized up to and including the sizes appropriate to a child of average build aged 10 years qualifies for the zero rate, but fur garments and items not labelled or marketed by age or size are excluded.
• Children's footwear sized up to and including the size appropriate to a child of average foot size aged 10 years also qualifies, again excluding footwear not described, labelled, or marketed by age or size.
• A wide range of children's clothing items qualifies, from coats, hats, and gloves to sportswear, life jackets, and safety harnesses, as well as baby-specific items such as bibs, nappy liners, and pram suits.
• Certain footwear-related items such as football studs, insoles (unless prescribed), roller blades, roller skates, and swimming fins are charged at the standard rate rather than the zero rate.