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type: Answer
type: WrittenAnswer
answer has question: 4QpegCx7
answer has answering person: 0J37XN5v
answer text: Under the current VAT rules, all children’s clothing and footwear designed for young children who are less than 14 years of age, including school uniforms, attract a zero-rate of VAT, meaning that no VAT is charged on the sale of these items. Additionally, certain school uniform items may also benefit from a zero rate of VAT irrespective of size. For instance, garments which bear a prominent logo, crest or badge identifying them as part of the official uniform of schools catering exclusively for children under 14 years of age can be zero-rated. Going further would impose additional pressure on the public finances, to which VAT makes a significant contribution. Whilst we have no current plans to extend the existing zero rate, we nevertheless keep all taxes under review.
answer given date: 2023-12-13+00:00
answer has answering body: HYfypSOE
written answer has answering body: HYfypSOE