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1484936

	registered interest
	date	29/06/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Schools: Uniforms
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what plans they have to remove VAT from school uniforms.
	tabling member printed	Baroness Pinnock
	uin	HL1353
	answer	answer is ministerial correction date of answer 11/07/2022 answer text <p>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.</p><p>The UK is one of only two countries among the 37 OECD member countries to maintain a VAT relief for children’s clothing.</p> answering member printed Baroness Penn question first answered 11/07/2022 15:24:24 answering member 4726 label Biography information for Baroness Penn
	tabling member	4341 label Biography information for Baroness Pinnock

422822

	registered interest
	date	21/10/2015
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Schools: Uniforms
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty’s Government under what circumstances value added tax can be applied to school uniforms.
	tabling member printed	Lord Empey
	uin	HL2869
	answer	answer is ministerial correction date of answer 04/11/2015 answer text <p>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.</p> answering member printed Lord O'Neill of Gatley question first answered 04/11/2015 13:39:43 answering member 4536 label Biography information for Lord O'Neill of Gatley
	tabling member	4216 label Biography information for Lord Empey

1367359

	registered interest
	date	09/11/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Schools: Uniforms
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 25 October 2021 to Question 58455, on Schools: Uniforms, what assessment his Department has made of the impact of VAT on school uniforms on parents whose children are required to wear school uniform in years five and six of secondary schooling.
	tabling member constituency	East Renfrewshire
	tabling member printed	Kirsten Oswald
	uin	72486
	answer	answer is ministerial correction date of answer 16/11/2021 answer text <p>Under the current VAT rules, all children’s clothing and footwear designed for 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.</p><p> </p><p>The UK is one of only two countries among the 37 OECD member countries to maintain a VAT relief for children’s clothing, which costs the Exchequer £2 billion per year. Expanding that relief would come at a further cost and would have to be balanced by increased taxes elsewhere or reductions in Government spending.</p><p> </p><p>The Government keeps all taxes under constant review.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 16/11/2021 14:22:02 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4413 label Biography information for Kirsten Oswald

1360671

	registered interest
	date	18/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Schools: Uniforms
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential economic merits for families of abolishing the VAT on school-specific uniform items; and if he will make a statement.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	58453
	answer	answer is ministerial correction date of answer 25/10/2021 answer text <p>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.</p><p> </p><p>The Department for Education plans to publish statutory guidance in Autumn 2021, which will aim to ensure that parents do not incur additional costs from sudden uniform changes.</p> answering member constituency Faversham and Mid Kent answering member printed Helen Whately grouped question UIN 58454 58455 question first answered 25/10/2021 08:04:29 answering member 4527 label Biography information for Helen Whately
	tabling member	4488 label Biography information for Martyn Day

1643792

	registered interest
	date	12/06/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Schools: Uniforms
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of zero-rating for VAT school uniforms designed for children aged 14 or over.
	tabling member constituency	Twickenham
	tabling member printed	Munira Wilson
	uin	189104
	answer	answer is ministerial correction date of answer 15/06/2023 answer text <p>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.</p><p> </p><p>In addition, 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.</p><p> </p><p>The UK is one of only two countries among the 37 OECD member countries to maintain a VAT relief for children’s clothing, which costs the Exchequer £2 billion per year.</p><p> </p><p>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.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 15/06/2023 14:38:00 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4776 label Biography information for Munira Wilson

1461504

	registered interest
	date	10/05/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Schools: Uniforms
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of removing the VAT applied to school uniforms in the context of rising living costs.
	tabling member constituency	Twickenham
	tabling member printed	Munira Wilson
	uin	499
	answer	answer is ministerial correction date of answer 18/05/2022 answer text <p>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.</p><p> </p><p>The UK is one of only two countries among the 37 OECD member countries to maintain a VAT relief for children’s clothing, which costs the Exchequer £2 billion per year.</p><p> </p><p>Extending these reliefs would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in 2019-20 and helps to fund key spending priorities. Any reduction in tax paid is a reduction in the money available to support important public services, including the NHS and policing.</p><p> </p><p>The Government is supporting the hardest hit with £22 billion of help to address the cost of living and cutting hundreds of pounds off household bills, and keeps all taxes under constant review.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 18/05/2022 14:40:41 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4776 label Biography information for Munira Wilson

1302857

	registered interest
	date	16/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Schools: Uniforms
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of categorising all school uniform as zero rated for VAT: and if he will make a statement.
	tabling member constituency	Christchurch
	tabling member printed	Sir Christopher Chope
	uin	169786
	answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Estimates of the number of children with the measurements requested are not available.</p><p> </p><p>The UK is one of only two countries within the OECD to maintain a zero rate for children’s clothing, which costs £2 billion per year. Expanding this to include all school uniforms would come at a cost to the Exchequer, and would require reductions in spending or tax rises elsewhere.</p><p> </p><p>The Government has no plans to review the VAT treatment of children’s clothing.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 169785 question first answered 22/03/2021 11:47:37 answering member 3991 label Biography information for Jesse Norman
	tabling member	242 label Biography information for Sir Christopher Chope

1643799

	registered interest
	date	12/06/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Schools: Uniforms
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the potential cost to the public purse of categorising uniforms as zero-rated for VAT.
	tabling member constituency	Twickenham
	tabling member printed	Munira Wilson
	uin	189108
	answer	answer is ministerial correction date of answer 15/06/2023 answer text <p>The requested information on VAT revenues is not available. HMRC does not hold information on VAT revenue from specific products because businesses are not required to provide figures at a product level on their VAT returns, as this would impose an excessive administrative burden.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 189106 question first answered 15/06/2023 14:41:22 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4776 label Biography information for Munira Wilson

1643797

	registered interest
	date	12/06/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Schools: Uniforms
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the revenue generated by charging VAT on school uniforms designed for children aged 14 or over in each of the last five years.
	tabling member constituency	Twickenham
	tabling member printed	Munira Wilson
	uin	189106
	answer	answer is ministerial correction date of answer 15/06/2023 answer text <p>The requested information on VAT revenues is not available. HMRC does not hold information on VAT revenue from specific products because businesses are not required to provide figures at a product level on their VAT returns, as this would impose an excessive administrative burden.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 189108 question first answered 15/06/2023 14:41:22 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4776 label Biography information for Munira Wilson

1360673

	registered interest
	date	18/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Schools: Uniforms
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what his Department's policy is on abolishing VAT applied to school-specific uniform items.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	58454
	answer	answer is ministerial correction date of answer 25/10/2021 answer text <p>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.</p><p> </p><p>The Department for Education plans to publish statutory guidance in Autumn 2021, which will aim to ensure that parents do not incur additional costs from sudden uniform changes.</p> answering member constituency Faversham and Mid Kent answering member printed Helen Whately grouped question UIN 58453 58455 question first answered 25/10/2021 08:04:29 answering member 4527 label Biography information for Helen Whately
	tabling member	4488 label Biography information for Martyn Day