Member

Amendment 118 seeks to remove VAT on school uniform for pupils up to the age of 16. Our recently published child poverty strategy more directly addresses the root causes of poverty by cutting the cost of essentials, boosting family incomes and improving local services. As we have already discussed, that includes removing the two-child limit on universal credit. The limit on compulsory branded uniform items forms part of our mission to tackle child poverty. School uniform is already zero-rated for children under 14 years, and going further would come at considerable cost to the Exchequer.