§ Mr. Brayasked the Chancellor of the Exchequer (1) how many cases had been reported to the Customs and Excise wherein an adult has purchased children's clothing since 1st April 1973; what was the percentage of cases in which prosecutions were instigated; and what percentage of reported cases were called upon to pay value added tax by the Customs and Excise after the evasion had been disdiscovered;
(2) how many cases had been reported to the Customs and Excise wherein an adult has purchased children's footwear since the 1st April 1973; what was the percentage of cases in which prosecutions were instigated; and what percentage of reported cases were called upon to pay value added tax by the Customs and Excise after the evasion had been discovered.
§ Mr. HigginsYoung children's clothing and footwear are commonly purchased by their parents and no offence is committed by adults purchasing such goods.
§ Mr. Milneasked the Chancellor of the Exchequer if he will introduce legislation to make rearrangements in the allocation of value added tax on children's footwear and clothes.
§ Mr. HigginsNo, but the operation of the relief from value added tax for young children's clothing and footwear is being kept under review in consultation with the trade.