Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of removing VAT for all school uniform sold to primary school-aged children irrespective of whether it is labelled for children under 14.

No VAT is charged on the sale of children’s clothing and footwear designed for children who are less than 14 years of age. This means that school uniform for primary-school aged children is already free from VAT, provided it falls within the tabled measurements of children up to the eve of their 14^th birthday, as this is when body dimensions begin to merge with those of the general adult population. The UK is one of only two countries among the 37 OECD member countries to maintain a VAT relief for children’s clothing.