§ In the course of last year's debates, I promised to set up a Committee to consider the special problems of VAT and children's shoes. That committee, under the chairmanship of Mrs. Alison Munro, was asked to consider to what extent the price of children's footwear contributes to the incidence of foot abnormalities, if it is possible and desirable to define approved standards of footwear for young children, and if so to explore ways of encouraging the wearing of footwear to these standards.
§ The committee's report is being published today. When hon. Members have had an opportunity to study it, I am sure that they will join with me in congratulating and thanking Mrs. Monro and the members of her committee for producing such an excellent and wide-ranging report.
§ The report recommends that there should be prepared a standard for young children's shoes, which would include basic minimum design features. In the long term, relief from VAT should apply, not to children's shoes generally, but only to shoes conforming to this standard and sold through outlets conforming to agreed standards of stockholding and fitting services. Because the drawing up of an approved standard will take time, the report recommends that, for the present, young children's footwear conforming to the present purchase tax exemption should be zero-rated for VAT. Everyone on both sides of the House will be pleased to know that I accept that recommendation. As far as the longer term is concerned, I am considering the practicalities of the proposals with my right hon. Friend the Secretary of State for Social Services.