§ Mr. Nicholas Wintertonasked the Chancellor of the Exchequer what information his Department has collected concerning the effect of the imposition of value added tax on children's clothing and footwear on sales of those products.
Mr. Hay hoeAll aspects of consumers' expenditure are kept under review. Although some information is available on the likely relationship between price and sales for clothing and footwear in general, there is very little specifically on children's clothing and footwear.
§ Mr. Nicholas Wintertonasked the Chancellor of the Exchequer if he will list those European Economic Community member countries which collect value added tax or an equivalent from sales of children's clothing or footwear; and in which year this taxation was introduced in those countries.
§ Mr. HayhoeThe following EC member states apply VAT at a positive rate to children's clothing and footwear, and have done so, according to the available information, since they first introduced the tax:
270W
Date of introduction of VAT Belgium 1.1.1971 Denmark 3.7.1967 France *1.1.1968
Date of introduction of VAT W. Germany 1.1.1968 Italy 1.1.1973 Luxembourg 1.1.1970 Netherlands 1.1.1969 * Date of the extension of VAT to cover retail transactions. Greece has not yet introduced VAT, but applies a variety of indirect taxes, including turnover tax, to all clothing and footwear.