Value Added Tax

HC Deb 12 June 1990 vol 174 c151W

Mr. Wilson

To ask the Chancellor of the Exchequer if he will list those items of sporting equipment which are exempt from value added tax.

Mr. Ryder

All sporting equipment bears VAT at the standard rate. However sporting apparel falling within the descriptiondesigned as clothing or footwear for young children and not suitable for older persons may be zero-rated.