In Snugglebundl v HMRC [2014] UKFTT 1121 (31 December 2014) the FTT found that a baby lifting blanket qualified as ‘clothing’.
The issue was whether a ‘Snugglebundl’ (a baby lifting blanket or baby wrap for babies up to six months of age) qualified as an article ‘designed as clothing or footwear for young children’ and was therefore zero rated under VATA 1994 Sch 8 Group 16 item 1. The design of the Snugglebundl made it clear that it was designed both to move the baby easily and keep it warm and comfortably wrapped.
The Snugglebundl was designed for young children. The only question was therefore whether it was designed as an item of clothing. This depended not so much on the item’s objective characteristics but rather on the designer’s intention.
As to ‘clothing’ it could serve some other purpose ‘without thereby ceasing to be...
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In Snugglebundl v HMRC [2014] UKFTT 1121 (31 December 2014) the FTT found that a baby lifting blanket qualified as ‘clothing’.
The issue was whether a ‘Snugglebundl’ (a baby lifting blanket or baby wrap for babies up to six months of age) qualified as an article ‘designed as clothing or footwear for young children’ and was therefore zero rated under VATA 1994 Sch 8 Group 16 item 1. The design of the Snugglebundl made it clear that it was designed both to move the baby easily and keep it warm and comfortably wrapped.
The Snugglebundl was designed for young children. The only question was therefore whether it was designed as an item of clothing. This depended not so much on the item’s objective characteristics but rather on the designer’s intention.
As to ‘clothing’ it could serve some other purpose ‘without thereby ceasing to be...
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