Written Question·Treasury·UIN 32107

Schools: Uniforms

Tabled: 21 February 2025

Answered: 27 February 2025

Question

Charlotte Nichols

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of removing VAT for all school uniform sold to primary school-aged children irrespective of whether it is labelled for children under 14.

Answer

James Murray

No VAT is charged on the sale of children’s clothing and footwear designed for children who are less than 14 years of age. This means that school uniform for primary-school aged children is already free from VAT, provided it falls within the tabled measur...

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