Deeks VAT News Bulletin
hMRC has confirmed that Face masks designed and marketed as suitable for young children (under the age of 14) QUALIFY FOR VAT ZERO RATING Therefore, any businesses that have previously dealt with the sales of children’s face masks as taxable, at the standard rate of 20% can reclaim VAT following the guidance set out by […]
hMRC has confirmed that Face masks designed and marketed as suitable for young children (under the age of 14) QUALIFY FOR VAT ZERO RATING
Therefore, any businesses that have previously dealt with the sales of children’s face masks as taxable, at the standard rate of 20% can reclaim VAT following the guidance set out by HMRC.
VAT regarding children’s face masks:
- HMRC released Revenue and Customs Brief 11 (2022) (RCB 11/22) on 24 October 2022. HMRC revised its position regarding the VAT rating of children’s face masks, by reviewing how it perceives face masks being items of clothing where children are concerned.
- It stated that if face masks are specifically designed for and sold to children under the age of 14, they will be now be subject to the existing zero rate of VAT for children’s clothing.
Where you have accounted for VAT at the standard rate on such mask, we can assist you with the recovery of that VAT from HMRC
Please do contact us, if you have any queries or would like to discuss submitting a claim on this basis
