§ Mr. Geraint Howellsasked the Chancellor of the Exchequer if he plans to zero-rate school uniforms; and if he will make a statement.
§ Mr. Peter Rees,pursuant to his reply [Official Report, 11 July 1979; Vol. 970, c. 209], gave the following answer:
Clothing and footwear suitable only for young children are already zero-rated, 294W whether designed for school or other wear. Any extension of the relief to include all items of school uniform would require disproportionate cost to administer and control, and would discriminate against those schoolchildren who are not required to wear uniform. I refer the hon. Member to the statement by my right hon. Friend the Chief Secretary to the Treasury—during the debate on clothing during the Committee stage of the Finance Bill —that Customs and Excise is carrying out a review of the working of the zero-rated relief from VAT for young children's clothing and footwear.