HC Deb 27 November 2003 vol 415 cc395-6W
Tim Loughton

To ask the Chancellor of the Exchequer what plans he has to revise the criteria for the size of children's clothes subject to VAT. [142181]

John Healey

Following a review which the Government undertook with the industry and others, the scope of the zero rate was simplified and modernised in Budget 2001 to reflect more accurately the size of the average 13-year-old child. There are no plans to revise the criteria further.