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VAT: Clothing

Volume 485: debated on Monday 8 December 2008

To ask the Chancellor of the Exchequer (1) if he will meet with representatives of the School Wear Association in order to discuss VAT on school uniforms; (240447)

(2) if he will make it his policy to change the definition for VAT purposes of children’s clothing from clothing to fit an average-sized 13 year old and smaller to that which fits an average-sized 15 year old and smaller; and if he will make a statement.

Treasury officials, in the first instance, would be happy to meet the representatives of the School Wear Association to discuss VAT.

Under the VAT agreements with our European partners, signed by successive Governments, we can retain our existing VAT zero rates, but we may not extend them or introduce new ones. It is therefore not possible to extend the present zero-rating for children’s clothing to clothing designed for children older than 13.