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I add to the comments from the noble Lord, Lord Mohammed, on school uniforms that the VAT regulations seem to cut directly across these provisions. For clothing sized for most teenagers, the only items of uniform that are unequivocally zero rated are those that are clearly branded with the colours and/or logo of a specific school, so there is a risk that items that were formerly zero rated would now have to be standard rated. This means parents paying not less but more. I am sure that Ministers would not want a provision that was intended to save parents money ending up costing some parents more. That really would be an own goal.