VAT Rates
SOCKS
Rate
Standard rate
Remarks
However, socks that are described, labelled, marked or marketed for children under 11 years old or up to and including ages 9 -11 or 10 - 11, and to fit up to shoe size 5.5 (inclusive) only are Zero rated.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)