HC Deb 17 July 1969 vol 787 cc182-3W
Mr. Lomas

asked the Chancellor of the Exchequer if he is aware that clothing and footwear for the average sized school child over the age of 14 years is subject to purchase tax; and if he will seek powers to allow an exemption from this tax where a parent can produce a statement signed by the headmaster showing that the child is still at school.

Mr. Harold Lever

The existing exemption relates to garments and footwear of a kind suitable for young children's wear. Subject to certain qualifications, this as been interpreted as applying to garments and footwear appropriate for children of average size up to their fourteenth birthday. It would not be practicable to modify the exemption in the way suggested in the second part of the Question.