Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the impact of charging VAT on children's sportswear on (a) community sports clubs and (b) parents.

Under the current VAT rules, all children’s clothing and footwear designed for young children who are less than 14 years of age, including sportswear, attract a zero-rate of VAT, meaning that no VAT is charged on the sale of these items.

There are no plans to make changes here. The Government keeps all taxes under review.