Are kids clothes VAT free?

Doom · 20-08-2012 11:13PM #1

We just bought the kids uniforms, total cost was €182.49 , the receipt shows VAT of 23% on €65.05 and VAT on €102.49 at 0%, I can't understand how this works as all we bought was uniforms.....has anyone got an answer?

This is the breakdown.....

School jumper; 35.00
School track suit bottoms; 30.00
School Skirt; 45.00
Hairband ; 2.99
Hairband ; 2.50
Track suit pants; 18.50
School sweatshirt; 22.00
School cardigan; 26.50

I don't know where the €65.05 came out of to charge 23% VAT on, no items add up to this amount.

ahyeahok · 20-08-2012 11:21PM

I think over a certain age there is VAT but I'm not 100% sure on that

20-08-2012 11:27PM

What sizes were they? The "child's clothes" bit doesn't apply in practice, everyone I knew in school needed "adult size" footwear from 6th class onwards and most wore "men's trousers" while my mother can still buy "child size" runners for herself VAT free.

EDIT: The 65.05 @ 23% VAT means plus the VAT so it's 80 so guessing it's probably the jumper and skirt that VAT was charged on.

20-08-2012 11:29PM

From the revenue website for children's clothes

Clothing described, labelled, marked or marketed as being for children under 11 years of age up to & including chest size 32; waist size 26; height 152 cm or other equivalent sizes.

)Up to & including size 5.5 (38 continental) or other equivalent. NB. Footwear marketed OTHER than for children would not qualify even within the above range. (2)For common styles concession fron 1/7/97 see Footwear Information Leaflet.

http://www.revenue.ie/en/tax/vat/rates/decision-detail-00245.jsp
http://www.revenue.ie/en/tax/vat/rates/decision-detail-00243.jsp

Skid · 20-08-2012 11:32PM

€65.05 * 1.23 = 80.01 so that would suggest that you were charged VAT on some combination of the clothes which add up to €80.

Looks like either

Jumper+skirt = 80 (35+45)or
Jumper+cardigan+pants (35+26.50+18.50) = 80

Doom · 20-08-2012 11:39PM

Deleted User wrote: »

What sizes were they? The "child's clothes" bit doesn't apply in practice, everyone I knew in school needed "adult size" footwear from 6th class onwards and most wore "men's trousers" while my mother can still buy "child size" runners for herself VAT free.

EDIT: The 65.05 @ 23% VAT means plus the VAT so it's 80 so guessing it's probably the jumper and skirt that VAT was charged on.

No the VAT was €14.95 on €65.05

Clauric · 21-08-2012 12:58AM

Doom wrote: »

Deleted User wrote: »

What sizes were they? The "child's clothes" bit doesn't apply in practice, everyone I knew in school needed "adult size" footwear from 6th class onwards and most wore "men's trousers" while my mother can still buy "child size" runners for herself VAT free.

EDIT: The 65.05 @ 23% VAT means plus the VAT so it's 80 so guessing it's probably the jumper and skirt that VAT was charged on.

No the VAT was €14.95 on €65.05

€65.05 + VAT of €14.95 (23%) = €80.00

sandin · 21-08-2012 06:39PM

as said above it down to specific sizes, AND it must be styled for children and revenue are deadfully strict on it.

Years ago it was a flat size, and one example was Converse, up to size 5 sold at IR£27.95 and size 6+ sold at IR£32.95! (1989 prices!!) whereas these days on the childrens range clearly marked as childrens range and up to a certain size are vat free.

Are kids clothes VAT free?

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