Bought this for the recent cold spell for our two young boys. It was "2for1" and cost 24.99GBP.... still expensive, I thought. But I guess good quality thermal wear has its price.
When we tried them on at home, unfortunately, I received immediate feedback "Mommy, that's itchy!" I then realised that it is contains 70% Merino wool. This is fantastic quality and would be perfect for adults. I think for kids a polyester-only fabric would be better as it does not have the "scratchy" properties of wool.