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In a change of policy, HMRC is now treating sales of face masks designed for children under the age of 14 as items of clothing for VAT purposes. As a result, sales of children’s face masks should be zero rated.
The department advises businesses to reclaim VAT on sales of children’s face masks that were treated as standard rated, and to follow the guidance in VAT Notice 700/45: How to correct VAT errors and make adjustments or claims.
