§ Mr. Wigleyasked the Chancellor of the Exchequer if he will introduce legislation to provide for value added tax paid on standard rated clothing and shoes purchased for use by children aged under 16 years to be fully refundable to the purchaser.
§ Mr. BrookeNo. The scope and operation of the present relief for young children's clothing and footwear was thoroughly reviewed in 1980. It was concluded that changes of the kind suggested would increase the cost of administering and cotrolling the relief, and increase the risk of its misapplication to persons for whom it was never intended.