HC Deb 21 April 1999 vol 329 c588W
Charlotte Atkins

To ask the Chancellor of the Exchequer when the rules relating to the exemption of children's clothes and shoes from VAT were(a) introduced and (b) last revised. [81384]

Dawn Primarolo

The rules relating to the zero-rating of children's clothing and shoes were introduced on 1 April 1973, and were last revised with effect from 1 April 1994.

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