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.