Hi Guys, this was a new item of headgear introduced in 1944 for the ATS. It was not designed to replace the familiar floppy top Service dress cap, but was intended to be worn with Battledress only.
The cap badge, which by this stage of the war was plastic was worn on a tear dropped shaped backing of the ATS Corps colours. (Beware buying these tear drops alone today, they are well faked.)
Construction follows that of the different coloured men's beret of various arms of service. Note the details to the air vents, leather backing, loose thread sewn around the liner, WD inspection marks etc. The makers detail which were printed in white ink to the crown of the lining have worn off with use. This is quite common. However, I can almost gurantee this beret was made by Kangol due the tiny remains of a paper size label sewn into the lining.
Even though there are no date stamps visable due to wear, the WD inspection stamp can enable a collector to date an item. The "Z" above the WD broad arrow equates to 1945.