Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether a zero-rating of VAT can be applied on face masks that do not meet Public Health England's PPE standards if they are held out for sale for young children by retailers.

In order to help keep costs down for families, the Government maintains a zero-rate of VAT on the supply of children’s clothing. VAT Notice 714 sets out guidance on what qualifies for the zero rate; this does not include face masks.

VAT makes a significant contribution towards the public finances and helps to pay for the Government’s spending priorities, including health, schools and defence. Although the Government keeps all taxes under review, there are no plans to change the VAT treatment of children’s clothing.