Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential economic merits for families of abolishing the VAT on school-specific uniform items; and if he will make a statement.

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

The Department for Education plans to publish statutory guidance in Autumn 2021, which will aim to ensure that parents do not incur additional costs from sudden uniform changes.