Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of removing VAT from all items of school and PE clothing after the UK leaves the EU.

The Government currently applies a zero rate of VAT on clothing and footwear which is designed for children under the age of 14. This is the maximum relief allowed under EU law.

While there may be more flexibility in the future, introducing a VAT relief for all school uniforms and PE clothing would come at a cost to the Exchequer, and that cost would have to be balanced by increased taxes elsewhere, or reductions in government spending.