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Many items used by babies serve both to clothe the baby and for some other purpose, e.g. as a cot or pram cover, or a sleeping bag. »Ê¹ÚÌåÓýapp baby clothing paragraph in VAT Notice714 covers in some detail which items of baby wear we accept as clothing, and which we regard as accessories.

»Ê¹ÚÌåÓýappre are two Tribunals on the subject of baby wear:

In Mothercare Ltd (LON/76/177)a piece of baby equipment known as the two-legged ‘Cosy Toesâ€� was ruled not to be clothing. »Ê¹ÚÌåÓýapp ‘Cosy Toesâ€�, intended to keep a child warm while sitting in a push chair, superficially resembled a kind of romping suit, but could not be worn usefully out of the push chair. Despite its appearance, it was therefore considered to fulfil the function of a blanket or sleeping bag rather than clothing.

In Little Rock Ltd (LON/77/121) a baby carrier was also ruled not to be clothing, as its real purpose was to attach the infant to its mother in a convenient manner.

Both Tribunals reinforce the fact that the function of the article is the main factor which determines whether or not an article is clothing.