§ Mr. Mylesasked the Chancellor of the Exchequer what are the sizes of 172W children's shoes to which value added tax applies; and what estimate he has made of the number of children under the age of 16 years requiring shoes which attract value added tax.
§ Mr. Peter Rees, pursuant to his reply [Official Report, 21 June 1979], gave the following answer:
VAT applies to all shoes in sizes 6—adults—and above, and to unisex or female shoes in sizes 2—adults—to 5½—adults—inclusive which do not comply with certain maximum measurements related to last size and styling which are published in Her Majesty's Customs and Excise notice No. 714—VAT: young children's clothing and footwear. VAT is also applicable to any footwear in sizes below these limits which is designed or held out for sale for wear by persons other than young children. No estimates are available of the number of children under the age of 16 requiring shoes which attract VAT but it is estimated that under 10 per cent. of all children under 14 and 33 per cent of older girls and women requires shoes in size 6—adults—and above.