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Written question asked by Lord Empey (Ulster Unionist Party) on Wednesday, 21 October 2015, in the House of Lords. It was due for an answer on Wednesday, 4 November 2015. It was answered by Lord O'Neill of Gatley (Conservative) on Wednesday, 4 November 2015 on behalf of the Treasury.


Schools: Uniforms

Question

To ask Her Majesty’s Government under what circumstances value added tax can be applied to school uniforms.

Answer

Children’s clothing, including a school uniform, is VAT zero-rated if it is designed for young children and is of a size that would fit the average child aged under 14 years. Larger sizes of clothing are standard rated irrespective of the age of the wearer.


Secondary information

Type
Written question
Reference
HL2869
Session
2015-16
Subjects
Schools VAT Uniforms
Link
View this Written question on www.parliament.uk