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If a manufacturer labels female garments according to the ladiesâ€� sizing system (e.g. 8, 10, 12, 14, etc.), or any garments (male or female) as suitable for body sizes exceeding those set out in section 4.2.2 of VAT Notice714, this is a clear indication that the garments are intended for the adult market. »Ê¹ÚÌåÓýappy therefore fail the ‘suitabilityâ€� test and are standard-rated.

»Ê¹ÚÌåÓýapp labelling of garments by age or height as suitable for a young child (according to the British Standard for the labelling of children’s clothing) demonstrates an intention to serve the child market. However, this does not in itself lead to zero-rating; you will still need to consider the ‘designâ€� test.