188体育

It is important to consider the nature of the clothing and whether its purpose excludes use by older persons. For example, 鈥榯oddler鈥� clothes such as romping suits must be designed for young children.

Items of uniform designed for either primary schools or under-14 children鈥檚 organisations also pass the design test. However, this does not necessarily mean that they are zero-rated; you will still need to consider the 鈥榮uitability鈥� test. To pass this, we would normally expect to see some distinguishing feature which renders the garment unsuitable for wear by older persons. You will find examples of this policy at VCLOTHING9100.