Schools: Uniforms

Treasury written question – answered on 25th October 2021.

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Photo of Martyn Day Martyn Day Shadow SNP Spokesperson (Public Health and Primary Care)

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.

Photo of Martyn Day Martyn Day Shadow SNP Spokesperson (Public Health and Primary Care)

To ask the Chancellor of the Exchequer, what his Department's policy is on abolishing VAT applied to school-specific uniform items.

Photo of Martyn Day Martyn Day Shadow SNP Spokesperson (Public Health and Primary Care)

To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential impact of abolishing the VAT on school-specific uniform items on families, particularly those on lower incomes.

Photo of Helen Whately Helen Whately The Exchequer Secretary

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.

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.

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