VAT on children's socks

[Feedback]

A client operates a leisure facility whereby they sell special socks for use in the facility. Would VAT be due on these socks or would they be zero rated as per all other children's clothing?

The socks can be reused so aren't part of the supply - they can be bought separately.

[spidersong]

If it can be reasonably described as an item of clothing or footwear then it can reasonably fall under the zero rating schedule.

For instance Roller/Ice skating/blading boots fall under the zero rating for children's clothing, so socks either for going in such things, or I assume more likely, for using trampolines will fall under it too.

Basically if it looks like a sock and is worn like a sock then it's a sock. If it's a more complex item than that sort of thing then a few more details might not go amiss.