SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

Group 16— Clothing and footwear

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

F1Item 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/EECF2or 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 F3, or (as the case may be) that directive as so amended, in relation to those goods.

F44A

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 F5 (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 F6 as amended by Council Directives 93/68/ EEC of 22nd July 1993 F7 , 93/95/ EEC of 29th October 1993 F8 and 96/58/ EC of 3rd September 1996 F9 ; 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 F105(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.