Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

1650959

registered interest
date	06/07/2023
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, whether he plans to remove VAT on school-specific uniform items in the UK.
tabling member constituency	East Antrim
tabling member printed	Sammy Wilson
uin	192864
answer	answer is ministerial correction date of answer 13/07/2023 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 13/07/2023 15:35:48 answering member 4399 label Biography information for Victoria Atkins
tabling member	1593 label Biography information for Sammy Wilson

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

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

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