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Can I zero-rate packaged kits for making children’s clothes?

children clothes Kits zero-rate
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Can I zero-rate packaged kits for making children’s clothes?

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Yes, but only if: • the clothes themselves would be zero-rated • the material is already cut to the pattern or the pattern is indelibly printed on the material and • it is clear from the labelling or other promotional material that the made up garment is only suitable for young children.

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