SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
Group 16— Clothing and footwear
1 Item No.
Articles designed as clothing or footwear for young children and not suitable for older persons.
2
The supply to a person for use otherwise than by employees of his of protective boots and helmets for industrial use.
3
Protective helmets for wear by a person driving or riding a motor bicycle F1or riding a pedal cycle.
Notes:
1
“Clothing” includes hats and other headgear.
2
Item 1 does not include articles of clothing made wholly or partly of fur skin, except—
a
headgear;
b
gloves;
c
buttons, belts and buckles;
d
any garment merely trimmed with fur skin unless the trimming has an area greater than one-fifth of the area of the outside material or, in the case of a new garment, represents a cost to the manufacturer greater than the cost to him of the other components.
3
“Fur skin” means any skin with fur, hair or wool attached except—
a
rabbit skin;
b
woolled sheep or lamb skin; and
c
the skin, if neither tanned nor dressed, of bovine cattle (including buffalo), equine animals, goats or kids (other than Yemen, Mongolian and Tibetan goats or kids), swine (including peccary), chamois, gazelles, deer or dogs.
4
F2Item 2 applies only where the goods to which it refers are—
a
goods which—
i
are manufactured to standards approved by the British Standards Institution; and
ii
bear a marking indicating compliance with the specification relating to such goods; or
b
goods which—
i
are manufactured to standards which satisfy requirements imposed (whether under the law of the United Kingdom or the law of any other member State) for giving effect to the directive of the Council of the European Communities dated 21st December 1989 No.89/686/EECF3or to that directive as amended by Council Directives 93/68/ EEC of 22nd July 1993, 93/95/ EEC of 29th October 1993 and 96/58/ EC of 3rd September 1996; and
ii
bear any mark of conformity provided for by virtue of that directive F4, or (as the case may be) that directive as so amended, in relation to those goods.
F54A
Item 3 does not apply to a protective helmet unless—
a
it is of a type that on 30th June 2000 is prescribed by regulations made under section 17 of the Road Traffic Act 1988 F6 (types of helmet recommended as affording protection to persons on or in motor cycles from injury in the event of accident); or
b
it is of a type that—
i
is manufactured to a standard which satisfies requirements imposed (whether under the law of the United Kingdom or the law of any other member State) for giving effect to Council Directive 89/686/ EEC of 21st December 1989 F7 as amended by Council Directives 93/68/ EEC of 22nd July 1993 F8 , 93/95/ EEC of 29th October 1993 F9 and 96/58/ EC of 3rd September 1996 F10 ; and
ii
bears any mark of conformity required by virtue of those directives.
5
Items 1, 2 and 3 include the supply of the services described in paragraphs 1(1) and F115(4) of Schedule 4 in respect of goods comprised in the items, but, in the case of goods comprised in item 2, only if the goods are for use otherwise than by employees of the person to whom the services are supplied.