Footwear: VAT

(asked on 22nd July 2020) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to change the rate of VAT applied to children's shoes.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 1st September 2020

There are no current plans to change the rate of VAT applied to:

- Magazines

- Renovating a dwelling that has been empty for at least two years

- Smoking cessation products

- Installation of mobility aids for the elderly for use in domestic accommodation

- Supplies of magnetic tape adapted for recording speech for blind people

- Motorcycle helmets that meet safety standards

- Cycle helmets marked CE

- Maps and charts

- Printed music

- Newspapers

- Books

- Food of a kind used for human consumption

- Children’s clothes

- Children’s shoes

- Clothes for babies

- Equipment for blind or partially sighted people

- Incontinence products

- Low Vision aids

- Emptying domestic septic tanks and cesspools

- Water supplied to households.

There are limits to the changes the Government can make to the VAT treatment of these goods under the framework of European law. While the UK is in the transition period, all existing EU VAT rules will continue to apply. Although all taxes are kept under review, there are no plans to change these reliefs at this time.

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