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Schools: Uniforms

Volume 488: debated on Tuesday 24 February 2009

To ask the Chancellor of the Exchequer with reference to the answer of 31 March 2008, Official Report, column 668W, on schools: uniforms, what discussions he has had with his European counterparts on the introduction of a reduced value added tax (VAT) rate for items of school uniform that are not already VAT zero-rated since March 2008. (257483)

The Government have not discussed this issue further with European counterparts since this question was raised on 31 March 2008. There is currently no scope within EU VAT law to introduce a reduced rate for items of school uniform not already VAT zero-rated.

The European Commission published a legislative proposal on reduced VAT rates in July 2008 in order to provide greater flexibility for member states to apply reduced rates. This proposal did not include children's clothing.