Why is VAT included?

Not all garments attract VAT but this depends primarily on the size of the garment and follows HMRC rules. We are obliged to charge all customers VAT where it is applicable. 

Some garments are zero rated at certain sizes and above those sizes VAT is chargeable. Where the garment can be shown to be only worn by someone under 14 years of age (because it carries the logo of a Primary School or Junior School for example) then VAT should not be applied. If the garment cannot be shown to be only wearable by a Primary School or Junior School, then VAT must be applied above certain sizes, irrespective of whether the child is actually in a Primary, Junior or Senior School. This is because VAT is applicable to the item, not the customer.

Further information on the VAT guidelines can be found on the HMRC website.