§ Tim Loughton:To ask the Chancellor of the Exchequer (1) above what size children's clothes are subject to VAT; [141096]
(2) what estimate he has made of the proportion of children's school uniforms liable for VAT (a) now and (b) in 1997; [141097]
(3) how much revenue was raised from VAT on children's clothes in the last year for which figures are available. [141165]
§ John Healey:A zero rate of VAT applies to young children's clothing and footwear provided they conform with the size limits detailed in the Customs and Excise Public Notice 714 and are marketed exclusively for children under the age of 14.
30WIn Budget 2001, the scope of the zero rate was simplified and modernized to reflect more accurately the change in size of the average 13-year-old. The cost of these changes to the Exchequer was estimated at £20 million per annum.
No estimate has been made of revenue raised from clothing bought for children which does not meet the zero rate criteria, or of the proportion of school uniforms that bear VAT.