Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment has been made of the potential merits of the removal of VAT on school uniforms to assist disadvantaged families.
Under the current VAT rules, all children’s clothing and footwear designed for young people less than 14 years of age, including school uniforms, attract a zero-rate of VAT, meaning that no VAT is charged on the sale of these items.
Extending these reliefs would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in 2019/20, and helps to fund key spending priorities. Any reduction in tax paid is a reduction in the money available to support important public services, including the NHS and policing.
There are no current plans to change the VAT treatment of children’s clothing and school uniforms. However, the Government keeps all taxes under review.