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Schools: Uniforms

Question for Treasury

UIN 169786, tabled on 16 March 2021

To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of categorising all school uniform as 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

Treasury
Named day
Named day questions only occur in the House of Commons. The MP tabling the question specifies the date on which they should receive an answer. MPs may not table more than five named day questions on a single day.