This includes school uniforms such as shirts, pants, skirts, kimonos and dresses.

According to a press release, Schedule I of the Valued Added Tax provides the list of items zero-rated for VAT purposes and Paragraph 2A (f) of Schedule zero-rates “a supply of locally produced garments”.

The release noted that besides school uniforms, other articles of clothing which are locally manufactured are zero-rated for VAT purpose.

Cloth, however, is not zero-rated and such will attract VAT at the standard rate of 16% regardless, of whether the cloth will be used to make school uniforms. Clothing manufacturers, registered for VAT, will be able to claim any VAT that was paid for supplies purchased to produce zero-rated items.