To ask the Chancellor of the Exchequer what the Government’s policy is on inclusion of school uniforms in Annex III of Directive 2006/112/EC in the current reduced VAT rate negotiations at EU level. (265184)

The UK’s zero VAT rate for young children’s clothing, including school uniforms is based on Article 110 of Directive 2006/112/EC. There is currently no scope within Annex III of Directive 2006/112/EC for a reduced VAT rate for school uniforms or children’s clothing. Any change to European VAT agreements to allow the introduction of a new reduced rate of VAT to the current list, would require the unanimous agreement of all 27 member states.