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Clothing: VAT Zero Rating

Question for Treasury

UIN 169785, tabled on 16 March 2021

To ask the Chancellor of the Exchequer, what estimate he has made of the number of children aged (a) 13, (b) 12, (c) 11 and (d) 10 whose measurements for clothing exceed the maximum to qualify for that clothing to be zero rated for VAT; and if he will make a statement.

Answered on

22 March 2021

Estimates of the number of children with the measurements requested are not available.

The UK is one of only two countries within the OECD to maintain a zero rate for children’s clothing, which costs £2 billion per year. Expanding this to include all school uniforms would come at a cost to the Exchequer, and would require reductions in spending or tax rises elsewhere.

The Government has no plans to review the VAT treatment of children’s clothing.

Answered by

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