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Where Taxpayers and Advisers Meet

baby blankets 0% rate?

migothka
Posts:1
Joined:Sun Sep 04, 2016 2:03 pm
baby blankets 0% rate?

Postby migothka » Sun Sep 04, 2016 2:07 pm

I am going to import baby blankets and sell them in UK. I cannot find information on HMRC website which states that I can apply 0% rate for baby blankets.

There was a similar topic here with information 0% can be applied when baby blanket is smaller than 54". However it was in 2008 and it could be changed since then. Could you please help me? Is there any formal govenment information confirming 0% for small blankets designed for babies? Thank you.

absolutevat
Posts:38
Joined:Wed Jul 01, 2015 3:28 pm

Re: baby blankets 0% rate?

Postby absolutevat » Mon Sep 05, 2016 10:11 am

Zero rating will not apply to everyday blankets for babies as they are not designed to be worn as clothing. Certain shawls etc. do qualify so it depends on the detail of the product. VAT notice 714, section 2.2.1 is relevant.

Might also be worth looking at the case law in the Snuglbundl case.


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