You know what they say about people with small feet? Cheap shoes.

You know what they say about people with small feet? Cheap shoes.

If you’re lucky enough to have smaller than average feet, check out the kids shoes area when shoe shopping. It’s often a LOT cheaper.

That’s partly because children’s shoes are “zero rated” for VAT whereas adult shoes have a 20% tax. Which is weird because it’s not like you stop needing shoes as an adult.

The cut off point for being a “children’s shoe” is size 6 and a half for boys and 5 and a half for girls.

HMRC's advice on what constitutes a child's foot.

But there are even weirder VAT loopholes for children's clothing...

You'll be pleased to hear that the tax-man is not about to be conned by tax-dodging adults with small heads.