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Bras: should there be a VAT charge?

20 May 2024 / Kevin Hall
Issue: 4937 / Categories: Comment & Analysis , clothes , VAT amnesty , VATA 1994 , VAT
Healthy call

Key points

  • The Society of Radiographers has called for VAT to be removed from some bras on health grounds.
  • A bra can only be zero rated when it has another purpose which is specified in the legislation.
  • As a social necessity perhaps basic clothing should be zero rated with all other clothing subject to VAT.
  • A specific change in respect of one product only may not reduce prices.

Bras are subject to VAT at the standard rate along with all clothing but on 16 April 2024 calls were made by the Society of Radiographers for VAT to be removed from bras on health grounds.

This debate has already become heated and it is important to determine the facts. The radiographers’ call is in fact well-placed and in this article we will understand why it is phrased as it is. We will...

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