§ Mr. Austin Mitchellasked the Chancellor of the Exchequer if he will take steps to prevent VAT being charged on schoolwear; and what the approximate cost this change would be.
§ Mr. Robert SheldonClothing and footwear suitable only for young children are already zero-rated whether designed for school or other wear. A relief for all "schoolwear" irrespective of size would be open to abuse, as many items of school wear are quite suitable for adults—for example, shirts and trousers, skirts and blouses—and it would not be possible to exercise proper control.
It is not possible to make a reliable estimate of the cost of wider relief.