HC Deb 22 November 1984 vol 68 cc269-70W
Mr. Nicholas Winterton

asked 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 hoe

All 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 Winterton

asked 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. Hayhoe

The 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:

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.