United Kingdom Applies Zero-Rate VAT to Children’s Face Mask

Andrew Decker
November 2, 2022

HMRC has issued a new policy paper, Revenue and Customs Brief 11 (2022): VAT and children’s face masks, announcing a shift in their policy regarding children’s face masks. Children’s face masks are now considered children’s clothing and therefore qualifies for the application of a zero-rate of VAT. For the zero-rate to apply the masks must be “held out for sale” to young children, however unlike for other clothing items there are no specific size requirements that need to be met to qualify for the zero-rate. Face masks which can be worn by persons of any age, and which are not specifically marked as intended for children they will not qualify for the zero-rate. HMRC has indicated that sellers who previously charged VAT on their sales of children’s face mask may apply for a refund.

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Andrew Decker

Andrew Decker is a Senior Regulatroy Counsel at Sovos Compliance. Within Sovo’s Regulatory Analysis function, Andrew focuses on international VAT and GST issues and domestic sales tax issues. Andrew received a B.A. in Economics from Bates College and J.D. at Northeastern University School of Law. Andrew is a member of the Massachusetts Bar.
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