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• # 71875
• Wed 08 Jun 2011 07:16 AM

Hi

I know that childrens clothes and footwear have a 0% VAT rate.  My client is a hairdresser and she has asked me if childrens cut's are VATABLE or not.  I think that they are but I can't find anything that says definatively so I just thought I'd see if anyone else knows any different?

Thanks, Tara

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• # 71932
• Wed 08 Jun 2011 09:56 PM

I don't think that services for children get the same treatment as children's cloths.  I had a quick look at this page on HMRC, but could find anything about hairdressers, which is what makes me thing that you have to charge VAT.

I would give HMRC a call, just to make sure.

Edited at 08 Jun 2011 09:59 PM GMT

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• # 71952
• Thu 09 Jun 2011 11:30 AM

What you need to do is work on the basis that everything is subject to VAT and then work backwards to find out any exemptions and zero rating.

Children's clothes have always been contentious because they are size related and some adults can buy children's clothes. If you take footwear as an example I have twin sons aged 16. One had to have adult shoes and sports footwear last year aged 15 - but the size he needed was 7 and they stop being children's shoes at size 6 1/2 (for boys). So VAT was added.

As to the hairdressing - the answer is that it is VATable and there are no exemptions for children. 

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• # 71954
• Thu 09 Jun 2011 12:15 PM

I thought as much but just wanted to get other people's opinions just in case anyone had come across this before.

Thanks, Tara

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