HC Deb 11 February 1982 vol 17 c472W
42. Miss Joan Lestor

asked the Chancellor of the Exchequer if he will raise the limit of size below which clothing and shoes are exempt from value added tax.

Mr. Ridley

No. The Government's decision in 1980 to continue the VAT zero-rating relief for young children's clothing and footwear in its present form was made only after a thorough review.

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