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Written question asked by Mike Martin (Liberal Democrat) on Thursday, 16 January 2025, in the House of Commons. It was due for an answer on Tuesday, 21 January 2025 (named day). It was answered by James Murray (Labour) on Tuesday, 21 January 2025 on behalf of the Treasury.

Schools: Uniforms

Question

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of removing VAT on school uniforms.

Answer

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s second largest tax forecast to raise £171 billion in 2024/25. Taxation is a vital source of revenue that helps to fund vital public services including schools and hospitals.

Children’s clothing designed for young children, including branded school uniform, already benefits from VAT relief. To ensure that this relief is carefully targeted this relief is limited to clothing designed and labelled for children under the age of 14.

Increasing the scope of this VAT relief to all school uniform would come at a cost to the Exchequer, with no guarantee that any reliefs would be passed on to consumers. We therefore have no plans to make changes here.

Secondary information

Type
Written question
Reference
24579
Session
2024-26
Subjects
Exemptions Schools VAT Uniforms
Link
View this Written question on www.parliament.uk