VAT Rates
ADULT CLOTHING - CUT, MAKE AND TRIM
Rate
Standard rate
Remarks
From customers own material regarded as a supply of services. Formerly a supply of goods. Rate applying is that applicable to the goods themselves. However, if the goods supplied were children's clothing then the zero rate would apply. Modifying used clothing liable at the reduced rate. See paragraph 20(1)(b) of schedule 3.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a), 49